Beach v. Shaughnessy’s Empirical Analysis
1954
Citation profile
12
cited by 12 later decisions
July 1981
most recently cited
6 federal appellate · 2 district ·
Relationships
Applies 26 U.S.C. § 117
Relies on Helvering v. Horst · Higgins v. Commissioner · Crown Die & Tool Co. v. Nye Tool & Machine Works · Niles Bement Pond Co. v. United States · 110 F. Supp. 730 - Kronner v. United States
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.