Mills v. Commissioner’s Empirical Analysis
146 F.2d 809 · 1944
Citation profile
21
cited by 21 later decisions
2
cited 2 times by the Supreme Court
December 1967
most recently cited
14 federal appellate ·
How this case has been cited
Cited by 21 later decisions (2 by the Supreme Court) — most recently December 1967
14 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
Applies 26 U.S.C. § 23
Relies on Deputy v. du Pont · Dobson v. Commissioner · Security Flour Mills Co. v. Commissioner · Norton v. Warner Co. · Helvering v. American Dental Co.
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.