Allen v. Commissioner’s Empirical Analysis
1946
Citation profile
3
cited by 3 later decisions
July 1966
most recently cited
1 federal appellate · 1 district ·
Relationships
Relies on Ithaca Trust Co. v. United States · Merchants Nat Bank of Boston v. Commissioner of Internal Revenue · Edwards v. Slocum · Humes v. United States · Old Colony Trust Co. 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.