Curtiss v. Commissioner’s Empirical Analysis
57 F.2d 847 · 1932
Citation profile
5
cited by 5 later decisions
December 1951
most recently cited
4 federal appellate ·
How this case has been cited
Cited by 5 later decisions — most recently December 1951
4 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
Applies 26 U.S.C. § 1245 · 26 U.S.C. § 935
Relies on Phillips v. Commissioner · Phillips v. Commissioner · Educational Films Corporation of America v. Ward · Williams v. Commissioner · Andrews 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.