Johnson v. United States’s Empirical Analysis
1967
Citation profile
2
cited by 2 later decisions
October 1982
most recently cited
Relationships
Applies 26 U.S.C. § 1221 · 26 U.S.C. § 1237 · 26 U.S.C. § 170 · 28 U.S.C. § 1346 (Federal Tort Claims Act)
Relies on Austin v. Commissioner · Margolis v. Commissioner · Mustard v. United States · Pennsylvania Co. for Insurance on Lives & Granting of Annuities v. Helvering · Gault v. Commissioner of Internal Revenue
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.