Herndon v. Commissioner’s Empirical Analysis
175 F.2d 55 · 1949
Citation profile
5
cited by 5 later decisions
October 2018
most recently cited
3 federal appellate ·
How this case has been cited
Cited by 5 later decisions — most recently October 2018
3 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. § 23 · 26 U.S.C. § 24 · 26 U.S.C. § 41
Relies on New Colonial Ice Co. v. Helvering · White v. United States · McDonald v. Commissioner · United States v. Mitchell · Cecil 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.