Miles v. Commissioner’s Empirical Analysis
1959
Citation profile
12
cited by 12 later decisions
December 1972
most recently cited
1 federal appellate ·
Relationships
Relies on Gregory v. Helvering · Commissioner of Internal Revenue v. Court Holding Co · Higgins v. Smith · Benjamin D. And Madeline Prentice Gilbert v. Commissioner of Internal Revenue · Goodstein 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.