Bartlett v. Commissioner’s Empirical Analysis
114 F.2d 634 · 1940
Citation profile
9 federal appellate · 2 district ·
How this case has been cited
Cited by 17 later decisions — most recently July 1992
9 federal appellate · 2 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. § 23
Relies on Welch v. Helvering · Consolidated Edison Co of New York v. National Labor Relations Board · Old Colony Trust Co. v. Commissioner · Lucas v. American Code Co. · United States v. S S White Dental Mfg Co of Pennsylvania
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.