Humphrey v. Commissioner’s Empirical Analysis
1935
Citation profile
39
cited by 39 later decisions
September 1975
most recently cited
5 federal appellate ·
How this case has been cited
Cited by 39 later decisions — most recently September 1975 · most notably Hatch's Estate v. Commissioner (1952), Ennis v. Commissioner (1951)
5 federal appellate ·
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.
Relationships
Relies on Watson v. Commissioner · Braun 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.