Ingalls v. Commissioner’s Empirical Analysis
1963
Citation profile
5
cited by 5 later decisions
October 2002
most recently cited
How this case has been cited
Cited by 5 later decisions — most recently October 2002
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. § 2513
Relies on United States v. Wells · Heiner v. Donnan · Smith v. Shaughnessy · Basket v. Hassell · Lockard 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.