Becken v. Commissioner’s Empirical Analysis
1945
Citation profile
11
cited by 11 later decisions
October 1982
most recently cited
1 district ·
How this case has been cited
Cited by 11 later decisions — most recently October 1982
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. § 117
Relies on Lucas v. American Code Co. · Lyeth v. Hoey · Roach v. Commissioner · Megargel v. Commissioner · American Cigar Co. 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.