Josey v. Commissioner’s Empirical Analysis
104 F.2d 453 · 1939
Citation profile
5 federal appellate ·
How this case has been cited
Cited by 9 later decisions (2 by the Supreme Court) — most recently June 1960
5 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. § 111 · 26 U.S.C. § 23
Relies on Baltimore Co v. Phillips · United States v. S S White Dental Mfg Co of Pennsylvania · New York Life Insurance v. Edwards · Consolidated Freight Lines, Inc. v. Commissioner · Tiscornia v. Commissioner of Internal Revenue
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.