Brown v. Commissioner’s Empirical Analysis
1954
Citation profile
13
cited by 13 later decisions
July 1965
most recently cited
3 federal appellate ·
Relationships
Applies 26 U.S.C. § 23
Relies on Morrisdale Coal Mining Co. v. Commissioner · Ruston v. Commissioner · Vincent v. Commissioner · Leechburg Mining 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.