Hay v. Commissioner’s Empirical Analysis
1943
Citation profile
10
cited by 10 later decisions
2
states following
October 1971
most recently cited
2 state decisions
How this case has been cited
Cited by 10 later decisions — most recently October 1971
2 state decisions
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 Gregory v. Helvering · Moline Properties, Inc. v. Commissioner · Higgins v. Smith · Griffiths v. Helvering · Helvering v. Stockholms Enskilda Bank
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.