Electro-Chemical Engraving Co. v. Commissioner’s Empirical Analysis
311 U.S. 513 · 1941
Citation profile
48 federal appellate · 3 district · 3 state decisions
How this case has been cited
Cited by 100 later decisions (6 by the Supreme Court) — most recently November 1985 · most notably Dobson v. Commissioner (1944), Danenberg v. Commissioner (1979)
48 federal appellate · 3 district · 3 state decisions
Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.
Appellate journey
reviewedCommissioner v. Electro-Chemical Engraving Co., Inc. (from Second Circuit Court of Appeals)
Relationships
Relies on Helvering v. Hammel · Commissioner v. Hammel · Commissioner v. Electro-Chemical Engraving Co., Inc. · Reconstruction Finance Corp. v. Prudence Securities Advisory Group
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.