Nichols v. Commissioner’s Empirical Analysis
44 F.2d 157 · 1930
Citation profile
22 federal appellate ·
How this case has been cited
Cited by 27 later decisions — most recently June 1959 · most notably Wichita Terminal Elevator Co. v. Commissioner (1947), Uncasville Mfg. Co. v. Commissioner (1932)
22 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
Relies on United States v. Anderson · The Conqueror · Wickwire v. Reinecke · United States v. Mitchell · Head v. Hargrave
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.