Koby v. Commissioner’s Empirical Analysis
1950
Citation profile
11
cited by 11 later decisions
August 1971
most recently cited
How this case has been cited
Cited by 11 later decisions — most recently August 1971
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
Applies 26 U.S.C. § 41
Relies on Lucas v. American Code Co. · Brown v. Helvering · Niles Bement Pond Co. v. United States · Van Anda v. Commissioner · Greene Motor Co. 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.