Penn v. Commissioner’s Empirical Analysis
109 F.2d 954 · 1940
Citation profile
3
cited by 3 later decisions
January 1942
most recently cited
3 federal appellate ·
Relationships
Applies 26 U.S.C. § 22
Relies on Helvering v. Clifford · Clifford v. Helvering
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.