Dellit v. Commissioner’s Empirical Analysis
1955
Citation profile
6
cited by 6 later decisions
November 1963
most recently cited
Relationships
Applies 26 U.S.C. § 51
Relies on Helvering v. Mitchell · Alton v. Alton · Kann v. Commissioner of Internal Revenue. Kann's Estate v. Commissioner of Internal Revenue · Howell v. Commissioner · Howell 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.