Commissioner v. Kelham’s Empirical Analysis
192 F.2d 785 · 1951
Citation profile
4
cited by 4 later decisions
November 1969
most recently cited
3 federal appellate ·
Relationships
Applies 26 U.S.C. § 115 · 26 U.S.C. § 22
Relies on Pollock v. Farmers' Loan & Trust Co. · Helvering v. Canfield · Hadden v. Commissioner · 11 F. Supp. 913 - Chapman v. Anderson
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.