Flora v. United States’s Empirical Analysis
246 F.2d 929 · 1957
Citation profile
11 federal appellate · 1 district ·
How this case has been cited
Cited by 18 later decisions (2 by the Supreme Court) — most recently November 1984
11 federal appellate · 1 district ·
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.
Appellate journey
Relationships
Applies 26 U.S.C. § 117 · 26 U.S.C. § 7422 · 28 U.S.C. § 1346 (Federal Tort Claims Act)
Relies on Phillips v. Commissioner · Old Colony Trust Co. v. Commissioner · Dobson v. Commissioner · Phillips v. Commissioner · United States v. Jefferson Electric Manufacturing 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.