Nay v. Commissioner’s Empirical Analysis
1952
Citation profile
4
cited by 4 later decisions
May 1993
most recently cited
1 federal appellate ·
How this case has been cited
Cited by 4 later decisions — most recently May 1993
1 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. § 111 · 26 U.S.C. § 117
Relies on Lewis v. Reynolds · Winona St Land Co v. State of Minnesota · Uhl v. Ohio River Railroad · Pugh v. Commissioner · Pugh 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.