Foster v. Commissioner’s Empirical Analysis
1943
Citation profile
2
cited by 2 later decisions
July 1959
most recently cited
2 federal appellate ·
Relationships
Applies 26 U.S.C. § 117
Relies on Helvering v. Horst · Flint v. Stone Tracy Co. · North American Oil Consolidated v. Burnet · Blair v. Commissioner · Harrison v. Schaffner
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.