Gamble v. Commissioner’s Empirical Analysis
101 F.2d 565 · 1939
Citation profile
28 federal appellate · 1 district ·
How this case has been cited
Cited by 40 later decisions — most recently May 1998 · most notably Marie H. Hamm v. Commissioner of Internal Revenue, William Hamm, Jr. v. Commissioner of Internal Revenue (1963), Rogers v. Commissioner of Internal Revenue (1940)
28 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. § 411 (§ 1012 of the Employee Retirement Income Security Act of 1974) · 26 U.S.C. § 617
Relies on Phillips v. Commissioner · Helvering v. National Grocery Co. · Phillips v. Commissioner · International Harvester Company of America v. Commonwealth of Kentucky · Old Mission Portland Cement 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.