Deeds v. Commissioner’s Empirical Analysis
47 F.2d 695 · 1931
Citation profile
22 federal appellate · 2 district ·
How this case has been cited
Cited by 31 later decisions — most recently July 1985 · most notably Commissioner of Internal Revenue v. Liberty Bank & Trust Co. (1932), Steadman v. Commissioner (1970)
22 federal appellate · 2 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
Relies on United States v. S S White Dental Mfg Co of Pennsylvania · New York Life Insurance v. Edwards · De Loss v. Commissioner · Royal Packing Co. v. Commissioner · Stranahan 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.