Jephson v. Commissioner’s Empirical Analysis
1938
Citation profile
25
cited by 25 later decisions
November 1999
most recently cited
4 federal appellate ·
How this case has been cited
Cited by 25 later decisions — most recently November 1999 · most notably Hazard v. Commissioner (1946), Commissioner of Internal Revenue v. Boylston Market Ass'n (1942)
4 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
Relies on Avery v. Commissioner · Higginbotham-Bailey-Logan Co. 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.