Japhet v. Commissioner’s Empirical Analysis
1944
Citation profile
3
cited by 3 later decisions
1
cited 1 times by the Supreme Court
April 1946
most recently cited
Relationships
Applies 26 U.S.C. § 117
Relies on Anderson v. Helvering · McLean v. Commissioner · Kirby Petroleum Co. v. Commissioner
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.