Filley v. Commissioner’s Empirical Analysis
1941
Citation profile
5
cited by 5 later decisions
August 1951
most recently cited
1 federal appellate ·
Relationships
Relies on Higgins v. Commissioner · Freuler v. Helvering · Helvering v. City Bank Farmers Trust Co. · United States v. Pyne · First Trust & Deposit 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.