Commissioner v. Kaplan’s Empirical Analysis
102 F.2d 329 · 1939
Citation profile
4
cited by 4 later decisions
2
cited 2 times by the Supreme Court
March 1941
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 Reinecke v. Northern Trust Co. · Hassett v. Welch · Helvering v. City Bank Farmers Trust Co. · Helvering v. St. Louis Union Trust Co. · Becker v. St. Louis Union Trust Co.
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.