Spangler v. Commissioner’s Empirical Analysis
1959
Citation profile
5 federal appellate ·
How this case has been cited
Cited by 28 later decisions — most recently July 1993 · most notably McSpadden v. Commissioner (1968), Spangler v. Commissioner (1960)
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
Applies 26 U.S.C. § 22
Relies on Sorin v. Commissioner · United States Court of Appeals Second Circuit · Bryan v. Commissioner · Weaver v. Commissioner · Burge 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.