Swed Distributing Co. v. Commissioner’s Empirical Analysis
272 F.2d 330 · 1959
Citation profile
8
cited by 8 later decisions
May 1970
most recently cited
6 federal appellate ·
How this case has been cited
Cited by 8 later decisions — most recently May 1970
6 federal appellate ·
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
Applies 26 U.S.C. § 23
Relies on Commissioner of Internal Revenue v. The Bagley & Sewall Co. · Bagley & Sewall Co. v. Commissioner · Swed Distributing Co. 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.