Crowell v. Commissioner’s Empirical Analysis
62 F.2d 51 · 1932
Citation profile
37 federal appellate · 1 district ·
How this case has been cited
Cited by 53 later decisions (2 by the Supreme Court) — most recently August 1972 · most notably Helvering v. Gowran (1937), Bixby v. Commissioner (1972)
37 federal appellate · 1 district ·
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
Relies on Eisner v. Macomber · Reinecke v. Spalding · Tracy v. Commissioner · Duffin v. Lucas · Rookwood Pottery 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.