MacFarlane v. Commissioner’s Empirical Analysis
1952
Citation profile
25
cited by 25 later decisions
December 1962
most recently cited
7 federal appellate · 1 district ·
Relationships
Applies 26 U.S.C. § 126
Relies on Old Colony Trust Co. v. Commissioner · Bogardus v. Commissioner · Bausch's Estate v. Commissioner · Aprill v. Commissioner · Bausch 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.