Trust Co. v. Allen’s Empirical Analysis
164 F.2d 438 · 1947
Citation profile
7
cited by 7 later decisions
July 1970
most recently cited
3 federal appellate ·
How this case has been cited
Cited by 7 later decisions — most recently July 1970
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
Applies 26 U.S.C. § 811
Relies on Helvering v. Hallock · Reinecke v. Northern Trust Co. · Fidelity-Philadelphia Trust Co. v. Rothensies · Commissioner of Internal Revenue v. Field's Estate · Goldstone v. United States
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.