McDermott v. Commissioner’s Empirical Analysis
150 F.2d 585 · 1945
Citation profile
5 federal appellate · 4 district ·
How this case has been cited
Cited by 19 later decisions (2 by the Supreme Court) — most recently February 1964
5 federal appellate · 4 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. § 101 · 26 U.S.C. § 162
Relies on Blair v. Commissioner · Bingham's Trust v. Commissioner of Internal Revenue · Bogardus v. Commissioner · United States v. Merriam · Irwin v. Gavit
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.