Penfield v. Davis’s Empirical Analysis
1952
Citation profile
2 federal appellate · 2 state decisions
How this case has been cited
Cited by 9 later decisions (1 by the Supreme Court) — most recently July 1984
2 federal appellate · 2 state decisions
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 · 26 U.S.C. § 115
Relies on Gregory v. Helvering · Le Tulle v. Scofield · Helvering v. Southwest Consolidated Corp. · United States v. Isham · Commissioner of Internal Revenue v. Bedford's Estate
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.