Gray v. Commissioner’s Empirical Analysis
1981
Citation profile
3
cited by 3 later decisions
1
states following
February 1985
most recently cited
1 federal appellate · 1 state decisions
Relationships
Applies 26 U.S.C. § 1221 · 26 U.S.C. § 1222 · 26 U.S.C. § 1241
Relies on Frank Lyon Co. v. United States · Hort v. Commissioner · Metropolitan Building Co. v. Commissioner · Gray v. Commissioner · Gray 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.