Allen v. Commissioner’s Empirical Analysis
117 F.2d 364 · 1941
Citation profile
18 federal appellate · 3 district ·
How this case has been cited
Cited by 34 later decisions — most recently June 2000 · most notably Commissioner v. Makransky (1963), Earle v. Woodlaw (1957)
18 federal appellate · 3 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
Relies on Welch v. Helvering · Burnet v. Houston · Elmhurst Cemetery Co of Joliet v. Commissioner of Internal Revenue · Helvering v. Midland Mutual Life Insurance · Wiese v. Commissioner
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.