Commissioner v. Schwartz’s Empirical Analysis
1956
Citation profile
25
cited by 25 later decisions
1
cited 1 times by the Supreme Court
March 1966
most recently cited
15 federal appellate ·
Relationships
Applies 26 U.S.C. § 145 · 26 U.S.C. § 23 · 26 U.S.C. § 24
Relies on Commissioner of Internal Revenue v. Heininger · Lykes v. United States · Lilly v. Commissioner · Greene Motor Co. v. Commissioner · Burroughs Bldg. Material 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.