Gem Jewelry Co. v. Commissioner’s Empirical Analysis
165 F.2d 991 · 1948
Citation profile
41
cited by 41 later decisions
December 1983
most recently cited
26 federal appellate ·
How this case has been cited
Cited by 41 later decisions — most recently December 1983 · most notably Heil Beauty Supplies, Inc. v. Commissioner (1952), J. H. Robinson Truck Lines, Inc. v. Commissioner (1950)
26 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
Relies on Avery v. Commissioner · Stiles v. Commissioner · Crescent Bed 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.