Aurore B. Benoit, Transferee v. Commissioner of Internal Revenue’s Empirical Analysis
1956
Citation profile
8 federal appellate · 1 district · 1 state decisions
How this case has been cited
Cited by 36 later decisions — most recently June 1992 · most notably Piarulle v. Comm'r (1983), Ficor, Inc. v. McHugh (1982)
8 federal appellate · 1 district · 1 state decisions
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. § 148 · 26 U.S.C. § 275 · 26 U.S.C. § 276 · 26 U.S.C. § 311
Relies on Phillips v. Commissioner · Phillips v. Commissioner · Stearns Co of Boston Mass v. United States · Helvering v. Kehoe · Mitchell v. Myrtle Grove Packing Co.
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.