Cleaver v. Commissioner’s Empirical Analysis
1946
Citation profile
6 federal appellate ·
How this case has been cited
Cited by 37 later decisions — most recently February 2013 · most notably Nat Harrison Assoc., Inc. v. Commissioner (1964), G. Douglas Burck and Marjorie W. Burck v. Commissioner of Internal Revenue (1976)
6 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. § 43
Relies on Eckert v. Burnet · Solof v. Commissioner · Hart v. Commissioner · Hirsch v. Commissioner · Great Southern Life Insurance 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.