WHEC, Inc. v. Commissioner’s Empirical Analysis
1962
Citation profile
2 federal appellate ·
How this case has been cited
Cited by 4 later decisions — most recently July 1982
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. § 162
Relies on Commissioner of Internal Revenue v. Heininger · Gonzales v. Landon · KWTX Broadcasting Co. v. Commissioner · Radio Station WBIR, Inc. v. Commissioner · Federal Broadcasting System, Inc. v. Federal Communications Commission
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.