Holmes v. Commissioner’s Empirical Analysis
1944
Citation profile
8
cited by 8 later decisions
September 1951
most recently cited
1 federal appellate ·
Relationships
Applies 26 U.S.C. § 811
Relies on Sanford's Estate v. Commissioner of Internal Revenue · Porter v. Commissioner · Commissioner v. Chase Nat. Bank · Perry v. Baumann · Superior Court of California v. Caminetti
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.