Baldwin v. Commissioner’s Empirical Analysis
1959
Citation profile
2
cited by 2 later decisions
May 1978
most recently cited
Relationships
Applies 26 U.S.C. § 162 · 26 U.S.C. § 811
Relies on Stern v. Board of Levee Commissioners · United States v. Wells · Rothensies v. Electric Storage Battery Co. · Commissioner of Internal Revenue v. Gooch Milling & Elevator Co · Calvin R. Morgan v. Riverside Mills Company, C. A. Folk, T. I. Ward
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.