Forstmann v. Rogers’s Empirical Analysis
1940
Citation profile
3
cited by 3 later decisions
1
states following
July 1976
most recently cited
1 federal appellate · 1 district · 1 state decisions
Relationships
Applies 26 U.S.C. § 112 · 26 U.S.C. § 113
Relies on Whitney v. United States
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.