Salt v. Commissioner’s Empirical Analysis
1952
Citation profile
9
cited by 9 later decisions
December 1994
most recently cited
3 federal appellate ·
How this case has been cited
Cited by 9 later decisions — most recently December 1994
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
Relies on Welch v. Helvering · Commissioner of Internal Revenue v. Heininger · Kornhauser v. United States · Textile Mills Securities Corp. v. Commissioner · Howard 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.