Peake v. Commissioner’s Empirical Analysis
1951
Citation profile
1
cited by 1 later decisions
November 1960
most recently cited
Relationships
Applies 26 U.S.C. § 117
Relies on Heiner v. Tindle · Hazard v. Commissioner · Leslie v. Commissioner · Wright v. Commissioner · Cullman 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.