Phipps v. Commissioner’s Empirical Analysis
137 F.2d 141 · 1943
Citation profile
16
cited by 16 later decisions
March 1991
most recently cited
8 federal appellate ·
How this case has been cited
Cited by 16 later decisions — most recently March 1991
8 federal appellate ·
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. Clifford · Sanford's Estate v. Commissioner of Internal Revenue · Gray v. Powell · Helvering v. Stuart · United States v. City & County of San Francisco
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.