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← 2 TC 702 - McCann v. Commissioner

McCann v. Commissioner’s Empirical Analysis

1943

Citation profile

5
cited by 5 later decisions
July 2001
most recently cited

How this case has been cited

Cited by 5 later decisions — most recently July 2001

201943195019601970198019902000decided

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 Helvering v. Salvage

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.