Borin Corp. v. Commissioner’s Empirical Analysis
117 F.2d 917 · 1941
Citation profile
5
cited by 5 later decisions
August 1962
most recently cited
1 federal appellate · 2 district ·
How this case has been cited
Cited by 5 later decisions — most recently August 1962
1 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. § 111
Relies on Helvering v. Coleman-Gilbert Associates · Savage Arms Corporation v. United States · Commissioner v. H. F. Neighbors Realty Co. · Borin Corp. 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.