Darling v. Commissioner’s Empirical Analysis
49 F.2d 111 · 1931
Citation profile
18 federal appellate · 3 district · 1 state decisions
How this case has been cited
Cited by 40 later decisions — most recently April 2003 · most notably 56 Cal. App. 2d 534 - La Societe Francaise De Bienfaisance Mutuelle v. California EmploymentCommission (1943), Wilkinson v. United States (1962)
18 federal appellate · 3 district · 1 state decisions
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. § 955
Relies on Burnet v. Sanford & Brooks Co. · United States v. S S White Dental Mfg Co of Pennsylvania · Avery v. Commissioner · Royal Packing Co. v. Commissioner · Ox Fibre Brush 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.