Sharpe v. Commissioner’s Empirical Analysis
107 F.2d 13 · 1939
Citation profile
10 federal appellate · 1 district ·
How this case has been cited
Cited by 17 later decisions — most recently July 1966
10 federal appellate · 1 district ·
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. § 411 (§ 1012 of the Employee Retirement Income Security Act of 1974) · 26 U.S.C. § 474
Relies on Blair v. Commissioner · Freuler v. Helvering · Klein v. United States · Uterhart v. United States · Burnet v. Porter
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.