314 U.S. 699
Docket No. 751.
Supreme Court of the United States
Decided January 5, 1942.
Supreme Court of the United States · decided 1942-01-05
1 counsel of record
Good law ✅— No negative treatment on recordhow we know
Decided 1942-01-05
Cited by 45 later decisions (2 by the Supreme Court) — most recently March 1979 · most notably Fondren v. Commissioner (1945), Haywood Lumber & Mining Co. v. Commissioner (1950)
22 federal appellate · 2 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.