Spears v. Commissioner’s Empirical Analysis
164 F.2d 486 · 1947
Citation profile
12
cited by 12 later decisions
December 1958
most recently cited
6 federal appellate · 2 district ·
Relationships
Applies 26 U.S.C. § 107
Relies on Dobson v. Commissioner · 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.