Rice v. Commissioner’s Empirical Analysis
47 F.2d 99 · 1931
Citation profile
7
cited by 7 later decisions
June 1959
most recently cited
6 federal appellate · 1 district ·
How this case has been cited
Cited by 7 later decisions — most recently June 1959
6 federal appellate · 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. § 935
Relies on Hecht v. Malley · Hecht v. Malley · Heiner v. Crosby · Chicago Ry. Equipment Co. v. Blair · Pfleghar Hardware Specialty Co. v. Blair
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.