Scaife Co. v. Commissioner’s Empirical Analysis
314 U.S. 459 · 1941
Citation profile
36 federal appellate · 1 state decisions
How this case has been cited
Cited by 71 later decisions (3 by the Supreme Court) — most recently February 2012 · most notably Helvering v. Lerner Stores Corp. (1941), Goldring v. Commissioner (1953)
36 federal appellate · 1 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
reviewedWm. B. Scaife & Sons Co. v. Commissioner (from Third Circuit Court of Appeals)
Relationships
Relies on Riley Inv Co v. Commissioner of Internal Revenue · Haggar Co. v. Helvering · Moffett, Hodgkins & Clarke Co. v. Rochester · Paramino Lumber Co. v. Marshall
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.