Humphrey v. Commissioner’s Empirical Analysis
1946
Citation profile
2
cited by 2 later decisions
December 1955
most recently cited
1 federal appellate ·
Relationships
Relies on Helvering v. Midland Mutual Life Insurance · Virginian Hotel Corporation of Lynchburg v. Helvering · Central Loan & Inv. Co. v. Commissioner · Nat'l Bank of Commerce v. Commissioner · Green v. Cleveland Cincinnati Chicago St Louis Railway Company
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.