Underwood v. Commissioner’s Empirical Analysis
56 F.2d 67 · 1932
Citation profile
38 federal appellate · 1 district · 1 state decisions
How this case has been cited
Cited by 50 later decisions (2 by the Supreme Court) — most recently October 2012 · most notably Helvering v. Taylor (1935), Helvering v. Rankin (1935)
38 federal appellate · 1 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 Cohan v. Commissioner · Old Colony Trust Co. v. Commissioner · Botany Worsted Mills v. United States · Standard Oil Company v. Edward Anderson · Metcalf & Eddy v. Mitchell
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.