Cummings v. Commissioner’s Empirical Analysis
1973
Citation profile
11
cited by 11 later decisions
May 1975
most recently cited
5 federal appellate ·
Relationships
Applies 15 U.S.C. § 78P (§ 16 of the Securities Exchange Act of 1934) · 26 U.S.C. § 162
Relies on Allied Chemical & Alkali Workers v. Pittsburgh Plate Glass Co. · Arrowsmith v. Commissioner · Mitchell v. Commissioner · Great Island Holding Corp. v. Commissioner · Marks 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.