MacManus' Estate v. Commissioner’s Empirical Analysis
172 F.2d 697 · 1949
Citation profile
9
cited by 9 later decisions
April 1989
most recently cited
5 federal appellate ·
How this case has been cited
Cited by 9 later decisions — most recently April 1989
5 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. § 811
Relies on Dobson v. Commissioner · Sanford's Estate v. Commissioner of Internal Revenue · Smith v. Shaughnessy · United States v. South Georgia Ry. Co. · Kuhn v. Princess Lida of Thurn & Taxis
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.