Nelson v. Commissioner’s Empirical Analysis
101 F.2d 568 · 1939
Citation profile
2
cited by 2 later decisions
July 1973
most recently cited
1 federal appellate ·
Relationships
Applies 26 U.S.C. § 411 (§ 1012 of the Employee Retirement Income Security Act of 1974)
Relies on Chase Nat Bank of City of New York v. United States · United States v. Phellis · Lang v. Commissioner · Helvering v. Gordon · Insurance Company v. Kiger
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.