Richardson v. Commissioner’s Empirical Analysis
121 F.2d 1 · 1941
Citation profile
21 federal appellate · 1 district ·
How this case has been cited
Cited by 36 later decisions — most recently June 1991 · most notably Terrell v. Brewer (1991), Spiegel's Estate v. Commissioner of Internal Revenue (1949)
21 federal appellate · 1 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 11 U.S.C. § 110 · 15 U.S.C. § 77B (§ 2 of the Securities Act of 1933)
Relies on Helvering v. Clifford · United States v. Field · United States v. Field · McMurtry v. State · State Ex Rel. Beardsley v. London & Lancashire Indemnity Co. of America
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.