Commissioner v. Gracey’s Empirical Analysis
159 F.2d 324 · 1947
Citation profile
9
cited by 9 later decisions
May 1981
most recently cited
3 federal appellate ·
How this case has been cited
Cited by 9 later decisions — most recently May 1981
3 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
Relies on Burton-Sutton Oil Co. v. Commissioner · Helvering v. Credit Alliance Corp. · Helvering v. Sabine Transportation Co. · Quintana Petroleum Co. v. Commissioner · Burton-Sutton Oil 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.