Kohl v. Commissioner’s Empirical Analysis
170 F.2d 531 · 1948
Citation profile
23 federal appellate ·
How this case has been cited
Cited by 30 later decisions — most recently April 1988 · most notably Nelson v. Commissioner (1950), Collamer v. Commissioner (1950)
23 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 United States v. United States Gypsum Co. · Commissioner v. Tower · Lusthaus v. Commissioner · Ætna Life Ins. v. Kepler · Doll 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.