Dearing v. Commissioner’s Empirical Analysis
102 F.2d 91 · 1939
Citation profile
20
cited by 20 later decisions
August 1989
most recently cited
14 federal appellate ·
How this case has been cited
Cited by 20 later decisions — most recently August 1989
14 federal appellate ·
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. § 114
Relies on Palmer v. Bender · Thomas v. Perkins · Commissioner v. Fleming · Edwards Drilling Co. v. Commissioner · Commissioner of Internal Revenue v. Edwards Drilling 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.