Clay v. Commissioner’s Empirical Analysis
1966
Citation profile
9
cited by 9 later decisions
June 1977
most recently cited
Relationships
Applies 26 U.S.C. § 61 (Payment-in-Kind Tax Treatment Act of 1983)
Relies on Gregory v. Helvering · Helvering v. Clifford · Commissioner of Internal Revenue v. Glenshaw Glass Company · Commissioner v. LoBue · Jones v. Helvering
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.