Spear v. Gagne’s Empirical Analysis
1943
Citation profile
1
cited by 1 later decisions
October 1973
most recently cited
Relationships
Applies 26 U.S.C. § 23
Relies on Higgins v. Commissioner · Commissioner v. Wurts-Dundas · Commissioner v. Van Wart · Commissioner v. Linderman
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.