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OpenJurist
← 37 BTA 767 - Ayer v. Commissioner

Ayer v. Commissioner’s Empirical Analysis

1938

Citation profile

2
cited by 2 later decisions
February 1996
most recently cited

Relationships

Relies on Koshland v. Helvering

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.