Neuberger v. Commissioner’s Empirical Analysis
104 F.2d 649 · 1939
Citation profile
9 federal appellate ·
How this case has been cited
Cited by 19 later decisions (2 by the Supreme Court) — most recently March 1964
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.
Appellate journey
Relationships
Applies 26 U.S.C. § 101 · 26 U.S.C. § 23
Relies on Helvering v. Winmill · Johnston v. Commissioner of Internal Revenue · Davis v. United States · Winmill v. Commissioner · New York Trust Co. v. United States
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.