Gilfillan v. Kelm’s Empirical Analysis
1955
Citation profile
1
cited by 1 later decisions
April 1971
most recently cited
Relationships
Applies 26 U.S.C. § 812
Relies on Ithaca Trust Co. v. United States · Henslee v. Union Planters National Bank & Trust Co. · Merchants Nat Bank of Boston v. Commissioner of Internal Revenue · Commissioner of Internal Revenue v. State Sternberger · Blodget v. Delaney
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.