Summit Drilling Corp. v. Commissioner’s Empirical Analysis
160 F.2d 703 · 1947
Citation profile
9
cited by 9 later decisions
2
states following
August 1978
most recently cited
6 federal appellate · 2 state decisions
How this case has been cited
Cited by 9 later decisions — most recently August 1978
6 federal appellate · 2 state decisions
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. § 23
Relies on Alford v. United States · District of Columbia v. Clawans · Rea v. Missouri · Davis v. Coblens · Chicago, Rock Island & Pacific Railway Co. v. Campbell
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.