Commissioner v. Kolb’s Empirical Analysis
100 F.2d 920 · 1938
Citation profile
14
cited by 14 later decisions
June 1971
most recently cited
9 federal appellate · 1 district ·
How this case has been cited
Cited by 14 later decisions — most recently June 1971
9 federal appellate · 1 district ·
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.
Relationships
Applies 26 U.S.C. § 112 · 26 U.S.C. § 115
Relies on Gregory v. Helvering · Helvering v. Rankin · Minnesota Tea Co. v. Helvering · Superior Oil Co v. State of Mississippi Knox · Jones 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.