Commissioner of Internal Revenue v. Clark. Commissioner of Internal Revenue v. Rutherford’s Empirical Analysis
1953
Citation profile
7 federal appellate · 1 district · 2 state decisions
How this case has been cited
Cited by 12 later decisions — most recently June 1984
7 federal appellate · 1 district · 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
Applies 26 U.S.C. § 22 · 26 U.S.C. § 23
Relies on Hormel v. Helvering · Helvering v. Clifford · Helvering v. Horst · Manhattan General Equipment Co. v. Commissioner of Internal Revenue · Helvering v. Stuart
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.