Chertoff v. Commissioner’s Empirical Analysis
160 F.2d 691 · 1947
Citation profile
8
cited by 8 later decisions
August 1960
most recently cited
4 federal appellate ·
How this case has been cited
Cited by 8 later decisions — most recently August 1960
4 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
Applies 26 U.S.C. § 166
Relies on Helvering v. Clifford · Commissioner of Internal Revenue v. Court Holding Co · Dobson v. Commissioner · Bingham's Trust v. Commissioner of Internal Revenue · John Kelley 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.