Betts v. Commissioner’s Empirical Analysis
1974
Citation profile
3
cited by 3 later decisions
December 1981
most recently cited
Relationships
Applies 26 U.S.C. § 165
Relies on Cree v. Goldstein · Spring City Foundry Co. v. Commissioner · Whipple v. Commissioner · Millsap v. Commissioner · Millsap 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.