Spalding v. Commissioner’s Empirical Analysis
1936
Citation profile
3
cited by 3 later decisions
November 1952
most recently cited
Relationships
Relies on Palmer v. Bender · Burnet v. Coronado Oil & Gas Co. · Burnet v. A. T. Jergins Trust · Bankline Oil Co. v. Commissioner · Green 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.