Decon Corp. v. Commissioner’s Empirical Analysis
1976
Citation profile
6
cited by 6 later decisions
October 1981
most recently cited
2 federal appellate ·
Relationships
Applies 26 U.S.C. § 165
Relies on Gregory v. Helvering · Higgins v. Smith · Idaho Sheet Metal Works, Inc. v. Wirtz · Bixby v. Commissioner · Burnet v. Houston
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.