Owen v. Commissioner’s Empirical Analysis
53 F.2d 329 · 1931
Citation profile
4
cited by 4 later decisions
January 1989
most recently cited
2 federal appellate ·
How this case has been cited
Cited by 4 later decisions — most recently January 1989
2 federal appellate ·
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
Relies on In re the Estate of Babcock · Grissom v. Sternberger · In re the Judicial Settlement of the Account of Proceedings of Cohn · Estate of Foster v. Commissioner · Owen 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.