Schultz v. Commissioner’s Empirical Analysis
1964
Citation profile
5
cited by 5 later decisions
August 1973
most recently cited
Relationships
Applies 26 U.S.C. § 162
Relies on Carlucci v. Commissioner · Condit v. Commissioner of Internal Revenue · Welsh v. United States · 210 F. Supp. 597 - Welsh v. United States
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.