Di Prospero v. Commissioner’s Empirical Analysis
176 F.2d 76 · 1949
Citation profile
31 federal appellate · 2 district · 1 state decisions
How this case has been cited
Cited by 44 later decisions — most recently June 2020 · most notably Charlson Realty Co. v. United States (1967), Central Paper Co. v. Commissioner (1952)
31 federal appellate · 2 district · 1 state decisions
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. § 1111 · 26 U.S.C. § 272
Relies on Calvin R. Morgan v. Riverside Mills Company, C. A. Folk, T. I. Ward · Lewis-Hall Iron Works v. Blair · Stebbins' Estate v. Helvering · Edward Barron Estate Co. v. Commissioner · Goldsmith v. United States Board of Tax Appeals
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.