Bensel v. Commissioner’s Empirical Analysis
1937
Citation profile
7 federal appellate · 3 state decisions
How this case has been cited
Cited by 34 later decisions — most recently December 2004 · most notably Estate of Reynolds v. Commissioner (1970), Estate of Bischoff v. Commissioner (1977)
7 federal appellate · 3 state decisions
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
Relies on United States v. Wells · Helvering v. City Bank Farmers Trust Co. · Helvering v. Salvage · Helvering v. Helmholz · O'Rear 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.