Duncan v. Commissioner’s Empirical Analysis
1946
Citation profile
4
cited by 4 later decisions
February 1970
most recently cited
Relationships
Relies on Helvering v. Hallock · Fidelity-Philadelphia Trust Co. v. Rothensies · Commissioner of Internal Revenue v. Field's Estate · Frances Biddle Trust v. Commissioner · Fahnestock 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.