Killian v. Commissioner’s Empirical Analysis
1944
Citation profile
3
cited by 3 later decisions
February 1950
most recently cited
2 federal appellate ·
Relationships
Applies 26 U.S.C. § 117 · 26 U.S.C. § 44
Relies on 41 F. Supp. 557 - Owen v. Paramount Productions, Inc. · 5 E.H. Smith 443 - Spears v. . Willis
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.