Draper v. Commissioner’s Empirical Analysis
1959
Citation profile
1 federal appellate ·
How this case has been cited
Cited by 20 later decisions (1 by the Supreme Court) — most recently August 1992
1 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
Applies 26 U.S.C. § 501
Relies on Stern v. Board of Levee Commissioners · Rosenman v. United States · Railway Employes' Department v. Hanson · Colony, Inc. v. Commissioner · American Properties, Inc. v. Commissioner of Internal Revenue
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.