Ayer v. Commissioner’s Empirical Analysis
100 F.2d 850 · 1939
Citation profile
1
cited by 1 later decisions
February 1996
most recently cited
Relationships
Applies 26 U.S.C. § 113 · 26 U.S.C. § 115
Relies on New Colonial Ice Co. v. Helvering · Weiss v. Stearn · Commissioner v. Sansome · New York, C. & St. L. R. Co. v. Burnet · Turner-Farber-Love Co. v. Helvering
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.