Upton v. Commissioner’s Empirical Analysis
1959
Citation profile
8
cited by 8 later decisions
1
states following
January 1966
most recently cited
2 federal appellate · 2 state decisions
Relationships
Relies on Crane v. Commissioner · Helvering v. R. J. Reynolds Tobacco Co. · Fleming v. Commissioner · Carol v. Commissioner · Munger 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.