Downes v. Commissioner’s Empirical Analysis
1958
Citation profile
6
cited by 6 later decisions
April 1988
most recently cited
1 district ·
Relationships
Relies on Cohan v. Commissioner · Robertson v. United States · Schultz v. Commissioner · O'Rear v. Commissioner · Washburn 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.