O'Neill v. Commissioner’s Empirical Analysis
170 F.2d 596 · 1948
Citation profile
19
cited by 19 later decisions
May 2003
most recently cited
9 federal appellate · 1 district ·
How this case has been cited
Cited by 19 later decisions — most recently May 2003
9 federal appellate · 1 district ·
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. § 23
Relies on Moline Properties, Inc. v. Commissioner · Higgins v. Smith · Burnet v. Commonwealth Improvement Co. · National Investors Corp. v. Hoey · Paymer 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.