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← 21 BTA 1409 - Merrill Trust Co. v. Commissioner

Merrill Trust Co. v. Commissioner’s Empirical Analysis

1931

Citation profile

5
cited by 5 later decisions
February 1974
most recently cited

1 federal appellate ·

How this case has been cited

Cited by 5 later decisions — most recently February 1974

1 federal appellate ·

2019311940195019601970decided

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 Colton v. Colton · Chicago St Ry Co v. Des Moines Union Ry Co Des Moines Union Ry Co · Hibbard, Spencer, Bartlett & Co. v. Commissioner · Fidelity Deposit Co of Maryland v. United States · Elgin National Watch 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.