McCoy v. Commissioner’s Empirical Analysis
192 F.2d 486 · 1951
Citation profile
17
cited by 17 later decisions
1
cited 1 times by the Supreme Court
December 1970
most recently cited
8 federal appellate ·
How this case has been cited
Cited by 17 later decisions (1 by the Supreme Court) — most recently December 1970
8 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. § 117
Relies on Burnet v. Harmel · Morgan v. Commissioner · First National Bank of Clay Centre v. Beegle · Brendle v. Hudson · C. C. Isely Lumber Co. v. Kitch
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.