Sprague Electric Co. v. Commissioner’s Empirical Analysis
330 F.2d 1005 · 1964
Citation profile
3
cited by 3 later decisions
January 1965
most recently cited
3 federal appellate ·
Relationships
Applies 26 U.S.C. § 721 · 26 U.S.C. § 732
Relies on Rodriguez v. New York · Territo v. United States · Magenau v. Aetna Freight Lines, Inc. · Allen v. Williamson · Ingram v. United States
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.