Martin v. Commissioner’s Empirical Analysis
61 F.2d 942 · 1932
Citation profile
1 federal appellate · 2 district · 1 state decisions
How this case has been cited
Cited by 4 later decisions — most recently October 2001
1 federal appellate · 2 district · 1 state decisions
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. § 951 · 26 U.S.C. § 953 · 26 U.S.C. § 955
Relies on Botany Worsted Mills v. United States · Lucas v. American Code Co. · Burnet v. Sanford & Brooks Co. · Weiss v. Wiener · National Lead Co. v. United States
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.