Neill v. Commissioner’s Empirical Analysis
1964
Citation profile
3
cited by 3 later decisions
February 1987
most recently cited
Relationships
Applies 26 U.S.C. § 212
Relies on United States v. Gilmore · United States v. Patrick · Industrial Aggregate Co. v. United States · Lewis v. Commissioner · Heller 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.