Universal, Inc. v. Commissioner’s Empirical Analysis
109 F.2d 616 · 1940
Citation profile
5 federal appellate ·
How this case has been cited
Cited by 11 later decisions — most recently February 1980
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. § 22
Relies on Burnet v. Sanford & Brooks Co. · Chicago, R. I. & P. Ry. Co. v. Commissioner · Nash v. Commissioner of Internal Revenue · North Dakota-Montana Wheat Growers Ass'n v. United States · Universal Battery 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.