Megargel v. Commissioner’s Empirical Analysis
1944
Citation profile
3 federal appellate ·
How this case has been cited
Cited by 32 later decisions — most recently January 1988 · most notably Raytheon Production Corp. v. Commissioner (1944), Reid v. Commissioner (1956)
3 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 Dobson v. Commissioner · Lyeth v. Hoey · Griffiths v. Helvering · Helvering v. Hammel · United States v. Safety Car Heating & Lighting 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.