Stern v. Commissioner’s Empirical Analysis
137 F.2d 43 · 1943
Citation profile
14 federal appellate · 3 district · 1 state decisions
How this case has been cited
Cited by 31 later decisions (1 by the Supreme Court) — most recently July 2008 · most notably Zenith Radio Corp. v. Hazeltine Research, Inc. (1971), Commissioner v. Ferrer (1962)
14 federal appellate · 3 district · 1 state decisions
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 Old Colony Trust Co. v. Commissioner · Douglas v. Willcuts · Helvering v. Tex-Penn Oil Co. · United States v. Boston & Maine Railroad · Pearce v. Commissioner
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.