Commissioner v. Bensel’s Empirical Analysis
100 F.2d 639 · 1938
Citation profile
33
cited by 33 later decisions
3
states following
December 2004
most recently cited
14 federal appellate · 1 district · 3 state decisions
How this case has been cited
Cited by 33 later decisions — most recently December 2004 · most notably Estate of Reynolds v. Commissioner (1970), Gregory v. Commissioner (1963)
14 federal appellate · 1 district · 3 state decisions
Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.
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.