May v. Commissioner’s Empirical Analysis
1959
Citation profile
How this case has been cited
Cited by 15 later decisions — most recently February 2003
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
Applies 26 U.S.C. § 812
Relies on Morgan v. Commissioner · Estate of Edward F. Pipe, Deceased, Nettie M. Pipe v. Commissioner of Internal Revenue · Commissioner of Internal Revenue v. Estate of Harry A. Ellis, Deceased, Helen R. Ellis, Bernard B. Largman and Dan Denenberg, Executors · Chesnut v. Chesnut · Pipe 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.