Hartz v. Commissioner’s Empirical Analysis
170 F.2d 313 · 1948
Citation profile
8
cited by 8 later decisions
September 1978
most recently cited
6 federal appellate ·
How this case has been cited
Cited by 8 later decisions — most recently September 1978
6 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. § 181
Relies on Commissioner v. Tower · Lusthaus v. Commissioner · Doll v. Commissioner · Canfield 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.