Flitcroft v. Commissioner’s Empirical Analysis
1962
Citation profile
2 federal appellate ·
How this case has been cited
Cited by 18 later decisions — most recently April 1990
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. § 166 · 26 U.S.C. § 191 · 26 U.S.C. § 22 · 26 U.S.C. § 673 · 26 U.S.C. § 676 · 26 U.S.C. § 683 · 26 U.S.C. § 704 · 26 U.S.C. § 7851
Relies on Helvering v. Clifford · Smith v. United States · Gaylord v. Commissioner of Internal Revenue · Commissioner of Internal Revenue v. Estate of Ellis Branson Ridgway, Deceased, Craig Sawyer Ridgway and Ellis Branson Ridgway, Jr., Executors · Lois J. Newman (Formerly Lois J. Senderman) v. Commissioner of Internal Revenue
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.