Kelley v. Commissioner’s Empirical Analysis
1938
Citation profile
3
cited by 3 later decisions
July 1981
most recently cited
Relationships
Relies on Athol Mfg. Co. v. Commissioner · Automatic Sprinkler Co. v. Commissioner · Home Insurance v. Sullivan Machinery Co. · Spitzer v. Commissioner · F. Tinker & Sons 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.