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← 22 BTA 744 - Nicholson v. Commissioner

Nicholson v. Commissioner’s Empirical Analysis

1931

Citation profile

10
cited by 10 later decisions
January 1975
most recently cited

1 federal appellate ·

How this case has been cited

Cited by 10 later decisions — most recently January 1975

1 federal appellate ·

3019311940195019601970decided

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 Botany Worsted Mills v. United States · Couzens v. Commissioner · Farmers Feed Co. v. Commissioner · Bonwit Teller & Co. v. Commissioner · Carnation Milk Products 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.