R. A. Babcock and Norma L. Babcock v. V. Lee Phillips’s Empirical Analysis
372 F.2d 240 · 1967
Citation profile
17 federal appellate · 1 district ·
How this case has been cited
Cited by 25 later decisions — most recently October 2012 · most notably Griswold v. Commissioner (1968), Simon v. United States (1968)
17 federal appellate · 1 district ·
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. § 331
Relies on Gregory v. Helvering · Commissioner of Internal Revenue v. Court Holding Co · Helvering v. Alabama Asphaltic Limestone Co. · Pridemark, Inc. v. Commissioner of Internal Revenue · J. E. Davant and Kathryn Davant v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. J. E. Davant and Kathryn Davant
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.