Bergfeld v. Campbell’s Empirical Analysis
290 F.2d 475 · 1961
Citation profile
1 federal appellate · 2 state decisions
How this case has been cited
Cited by 5 later decisions — most recently January 1982
1 federal appellate · 2 state decisions
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. § 272
Relies on Ellis Campbell, Jr., District Director of Internal Revenue v. M. F. Guetersloh, Emma Guetersloh, Chris D. Guetersloh, and Viola Guetersloh · McDonald v. Phinney · Harris v. S. H. Kress & 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.