Commissioner v. Libbey’s Empirical Analysis
100 F.2d 458 · 1938
Citation profile
4
cited by 4 later decisions
2
cited 2 times by the Supreme Court
March 1941
most recently cited
2 federal appellate ·
Relationships
Applies 26 U.S.C. § 113
Relies on Jenkins v. Smith · United States v. Van Nostrand · Delaware v. Irving Trust Co. · Haskell 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.