Owens v. Commissioner’s Empirical Analysis
1956
Citation profile
6
cited by 6 later decisions
September 1979
most recently cited
Relationships
Applies 26 U.S.C. § 162
Relies on Blair v. Commissioner · Shilkret v. Helvering · Hunt v. Commissioner · Marshall v. Commissioner · Commissioner of Internal Revenue v. Cavanagh
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.