Collins v. Commissioner’s Empirical Analysis
1943
Citation profile
1
cited by 1 later decisions
January 1954
most recently cited
Relationships
Relies on Sanford's Estate v. Commissioner of Internal Revenue · Chicago, Indianapolis & Louisville Railway Co. v. Crawford · Staley v. Commissioner · Richardson v. Commissioner · Phipps v. Commissioner
How this case has been treated — in progress
Whether each later court followed, distinguished, criticized, or overruled this decision. The treatment classification (task #35) runs highest-cited cases first and lights up here as it reaches this one.