Young v. Commissioner’s Empirical Analysis
1930
Citation profile
4 federal appellate ·
How this case has been cited
Cited by 26 later decisions (1 by the Supreme Court) — most recently May 1991 · most notably Helvering v. Union Pacific Railroad (1934), Commissioner of Internal Revenue v. Moore. Moore v. Commissioner of Internal Revenue (1953)
4 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 Lovejoy v. Commissioner · Bonwit Teller & Co. v. Commissioner · Butler v. Commissioner · Central Bank Block Ass'n v. Commissioner · Manning 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.