Wilcox v. Commissioner’s Empirical Analysis
148 F.2d 933 · 1945
Citation profile
4 federal appellate · 1 district ·
How this case has been cited
Cited by 10 later decisions (2 by the Supreme Court) — most recently July 1980
4 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
Applies 26 U.S.C. § 22
Relies on Helvering v. Clifford · North American Oil Consolidated v. Burnet · United States v. Eufrasio · State v. Trolson · Humphreys v. Commissioner of Internal Revenue
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.