Bair v. Commissioner’s Empirical Analysis
1951
Citation profile
3 federal appellate · 2 district ·
How this case has been cited
Cited by 30 later decisions — most recently April 2001 · most notably Sorin v. Commissioner (1958), Earle, Collector of Internal Revenue v. W. J. Jones & Son, Inc. United States v. W. J. Jones & Son, Inc (1952)
3 federal appellate · 2 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
Relies on Helvering v. Clifford · Corliss v. Bowers · Schnitzer v. Commissioner · Dobkin v. Commissioner · Carnrick 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.