Phipps v. Commissioner’s Empirical Analysis
1940
Citation profile
5
cited by 5 later decisions
1
states following
May 1959
most recently cited
2 state decisions
Relationships
Relies on Helvering v. Clifford · Douglas v. Willcuts · Burnet v. Wells · Helvering v. Blumenthal · Bassett 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.