Stephenson v. Commissioner’s Empirical Analysis
101 F.2d 33 · 1939
Citation profile
12
cited by 12 later decisions
October 1958
most recently cited
9 federal appellate · 1 district ·
How this case has been cited
Cited by 12 later decisions — most recently October 1958
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. § 117
Relies on Burnet v. Clark · Dalton v. Bowers · Jeffery v. Commissioner · Gruver v. Helvering · Van Dyke 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.