Elbert v. Commissioner’s Empirical Analysis
1943
Citation profile
5
cited by 5 later decisions
September 1969
most recently cited
1 federal appellate ·
How this case has been cited
Cited by 5 later decisions — most recently September 1969
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 McEachern v. Rose · Dixie Margarine Co. v. Commissioner · Heyl v. Commissioner · Red Wing Potteries, Inc. v. Commissioner · Scaife Co. 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.