Holly Development Co. v. Commissioner’s Empirical Analysis
1941
Citation profile
2
cited by 2 later decisions
November 1964
most recently cited
Relationships
Relies on Helvering v. Wilshire Oil Co. · Guanacevi Mining Co. v. Commissioner · Mirabel Quicksilver Co. v. Commissioner · St. Marys Oil & Gas Co. v. Commissioner · Rocky Mountain Oil Co. 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.