Davis v. Penfield’s Empirical Analysis
205 F.2d 798 · 1953
Citation profile
10
cited by 10 later decisions
1
cited 1 times by the Supreme Court
July 1984
most recently cited
3 federal appellate · 1 district ·
How this case has been cited
Cited by 10 later decisions (1 by the Supreme Court) — most recently July 1984
3 federal appellate · 1 district ·
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. § 112 · 26 U.S.C. § 115
Relies on Bazley v. Commissioner · Penfield v. Davis
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.