Nicholas v. Commissioner’s Empirical Analysis
1931
Citation profile
2
cited by 2 later decisions
December 1931
most recently cited
Relationships
Relies on Florsheim Bros. Drygoods Co. v. United States · Russell v. United States · Grand Rapids Nat'l Bank v. Commissioner · Phillips v. Commissioner · Costanzo 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.