James v. Commissioner’s Empirical Analysis
1974
Citation profile
1
cited by 1 later decisions
January 1981
most recently cited
Relationships
Applies 26 U.S.C. § 170
Relies on Commissioner of Internal Revenue v. State Sternberger · Darling v. Commissioner · Appleby v. Commissioner · Tully 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.