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← 2 TC 197 - Janeway v. Commissioner

Janeway v. Commissioner’s Empirical Analysis

1943

Citation profile

53
cited by 53 later decisions
June 1989
most recently cited

6 federal appellate ·

How this case has been cited

Cited by 53 later decisions — most recently June 1989 · most notably Schnitzer v. Commissioner (1949), Maloney v. Spencer (1949)

6 federal appellate ·

27019431950196019701980decided

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

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.