Friedlander Corp. v. Commissioner’s Empirical Analysis
1954
Citation profile
16 federal appellate ·
How this case has been cited
Cited by 20 later decisions — most recently March 1975
16 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. § 22 · 26 U.S.C. § 45
Relies on Moline Properties, Inc. v. Commissioner · National Carbide Corporation v. Commissioner of Internal Revenue · Chisholm v. Commissioner of Internal Revenue · Lewis v. Commissioner · Chelsea Products, Inc. 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.