Brockman Bldg. Corp. v. Commissioner’s Empirical Analysis
1953
Citation profile
9
cited by 9 later decisions
August 1986
most recently cited
4 federal appellate ·
How this case has been cited
Cited by 9 later decisions — most recently August 1986
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
Applies 26 U.S.C. § 275
Relies on Lucas v. Earl · Krueger v. United States · Raybestos-Manhattan, Inc. v. United States · United States v. Boston & Maine Railroad · United States v. Joliet & Chicago Railroad
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.