Bales v. Commissioner’s Empirical Analysis
1954
Citation profile
2 federal appellate · 1 district ·
How this case has been cited
Cited by 16 later decisions (1 by the Supreme Court) — most recently November 2009
2 federal appellate · 1 district ·
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. § 277
Relies on Olds & Whipple, Inc. v. United States · Pearlman v. Commissioner of Internal Revenue · Brooks v. Driscoll · Pearlman v. Commissioner · Muller 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.