De Guire v. Higgins’s Empirical Analysis
159 F.2d 921 · 1947
Citation profile
17 federal appellate ·
How this case has been cited
Cited by 31 later decisions — most recently January 1974 · most notably Merrill v. Commissioner (1963), Pacific Coast Music Jobbers, Inc. v. Commissioner (1971)
17 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 North American Oil Consolidated v. Burnet · Stone v. White · Reynolds v. Cooper · Brown v. Helvering · Barker v. Magruder
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.