Santa Eulalia Mining Co. v. Commissioner’s Empirical Analysis
1943
Citation profile
11
cited by 11 later decisions
March 1995
most recently cited
1 federal appellate ·
How this case has been cited
Cited by 11 later decisions — most recently March 1995
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
Relies on New Colonial Ice Co. v. Helvering · Deputy v. du Pont · Biddle v. Commissioner · Seatrain Lines v. Commissioner · Keen 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.