Humphrey v. Commissioner’s Empirical Analysis
1962
Citation profile
16
cited by 16 later decisions
November 1973
most recently cited
2 federal appellate · 1 district ·
Relationships
Relies on Massengale v. United States · Flanagan v. Helvering · Ferro v. Commissioner · Earle v. Woodlaw · Decker 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.