Wells v. Commissioner’s Empirical Analysis
1933
Citation profile
6
cited by 6 later decisions
June 1943
most recently cited
Relationships
Relies on Pinellas Ice & Cold Storage Co. v. Commissioner · Burnet v. Clark · Charles Williamson and Catharine His Wife v. Joseph Berry · Regal Shoe Co. v. Commissioner · Appeal of M. I. Stewart & Co.
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.