American Trust Co. v. Commissioner’s Empirical Analysis
1930
Citation profile
3
cited by 3 later decisions
January 1957
most recently cited
Relationships
Relies on Higginbotham-Bailey-Logan Co. v. Commissioner · Alemite Die Casting & Mfg. Co. v. Commissioner · Moore v. Commissioner · P. H. Gill & Sons Forge & Machine Works 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.