Usher v. Commissioner’s Empirical Analysis
1965
Citation profile
7
cited by 7 later decisions
December 2008
most recently cited
1 district ·
How this case has been cited
Cited by 7 later decisions — most recently December 2008
1 district ·
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
Applies 26 U.S.C. § 72
Relies on Gregory v. Helvering · Helvering v. Horst · Commissioner of Internal Revenue v. Court Holding Co · Helvering v. Eubank · 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.