Collyer v. Commissioner’s Empirical Analysis
1938
Citation profile
2
cited by 2 later decisions
July 1961
most recently cited
Relationships
Relies on Allaben v. Commissioner · Jamieson Assoc., Inc. v. Commissioner · Christian Ganahl Co. v. Commissioner · Wolf v. Commissioner · Green 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.