Ingalls v. Patterson’s Empirical Analysis
1958
Citation profile
11
cited by 11 later decisions
October 1997
most recently cited
3 federal appellate · 1 district ·
How this case has been cited
Cited by 11 later decisions — most recently October 1997
3 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. § 102 · 26 U.S.C. § 162 · 26 U.S.C. § 23
Relies on Welch v. Helvering · Ashwander v. Tennessee Valley Authority · New Colonial Ice Co. v. Helvering · Deputy v. du Pont · Cohan 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.