Hemphill v. Commissioner’s Empirical Analysis
1932
Citation profile
12
cited by 12 later decisions
July 1972
most recently cited
How this case has been cited
Cited by 12 later decisions — most recently July 1972
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
Relies on American Cigar Co. v. Commissioner · Old Mission Portland Cement Co. v. Commissioner · Harkness v. Commissioner · Commonwealth Improv. Co. v. Commissioner · Stewart & Bennett, Inc. 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.