Simons v. Commissioner’s Empirical Analysis
1930
Citation profile
6
cited by 6 later decisions
1
cited 1 times by the Supreme Court
March 1966
most recently cited
2 federal appellate ·
Relationships
Relies on United States v. Ludey · Even Realty Co. v. Commissioner · Capital City Inv. Co. v. Commissioner · Duncan-Homer Realty Co. 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.