Miller v. Commissioner’s Empirical Analysis
103 F.2d 58 · 1939
Citation profile
9 federal appellate ·
How this case has been cited
Cited by 13 later decisions — most recently October 1984
9 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. § 112
Relies on Helvering v. Minnesota Tea Co. · Commissioner of Internal Revenue v. Ashland Oil & Refining Co. · Prairie Oil & Gas Co. v. Motter · Ahles Realty Corp. v. Commissioner · Tulsa Tribune Co. v. Commissioner
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.