Miller v. Commissioner’s Empirical Analysis
102 F.2d 476 · 1939
Citation profile
19 federal appellate · 1 district ·
How this case has been cited
Cited by 30 later decisions — most recently December 1982 · most notably Rollingwood Corp. v. Commissioner of Internal Revenue. Bohannon v. Commissioner of Internal Revenue (1951), Maloney v. Spencer (1949)
19 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. § 23 · 26 U.S.C. § 641 · 26 U.S.C. § 642
Relies on Welch v. Helvering · Flint v. Stone Tracy Co. · Burnet v. Houston · Burnet v. Clark · Dalton v. Bowers
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.