Kline v. Commissioner’s Empirical Analysis
130 F.2d 742 · 1942
Citation profile
14 federal appellate · 1 district ·
How this case has been cited
Cited by 28 later decisions — most recently August 1984 · most notably Estate of Cora R. Fitts, Deceased, J. Russel Fitts and Frank E. Tyler, Co-Executors v. Commissioner of Internal Revenue (1956), Arc Realty Company, a Corporation v. Commissioner of Internal Revenue, Arcadia Realty Company, a Corporation v. Commissioner of Internal Revenue, Lydiade Investment Trust, a Corporation v. Commissioner of Internal Revenue (1961)
14 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
Relies on Helvering v. Tex-Penn Oil Co. · Guggenheim v. Rasquin · Lucas v. Alexander · Tex-Penn Oil Co. v. Commissioner of Internal Revenue · Heiner v. Gwinner
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.