Nelson v. Commissioner’s Empirical Analysis
1968
Citation profile
3
cited by 3 later decisions
July 1982
most recently cited
2 federal appellate ·
Relationships
Applies 26 U.S.C. § 165
Relies on Cohan v. Commissioner · Fay v. Helvering · United States v. Rogers · Citizens Bank of Weston v. Commissioner · Rosenberg v. Commisssioner
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.