Wool Distributing Corp. v. Commissioner’s Empirical Analysis
1960
Citation profile
2 federal appellate ·
How this case has been cited
Cited by 16 later decisions — most recently June 1997
2 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. § 117
Relies on Corn Products Refining Company v. Commissioner of Internal Revenue · Battelle v. Commissioner · Commissioner v. Farmers & Ginners Cotton Oil Co. · Farmers & Ginners Cotton Oil Co. v. Helvering · Stewart Silk Corp. 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.