Divine v. Commissioner’s Empirical Analysis
1972
Citation profile
15
cited by 15 later decisions
March 2012
most recently cited
3 federal appellate ·
How this case has been cited
Cited by 15 later decisions — most recently March 2012
3 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. § 22
Relies on Welch v. Helvering · Commissioner v. Sunnen · New Colonial Ice Co. v. Helvering · Blonder-Tongue Laboratories, Inc. v. University of Illinois Foundation · Cromwell v. County of Sac
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.