Commissioner v. Field’s Empirical Analysis
67 F.2d 876 · 1933
Citation profile
10 federal appellate · 1 district ·
How this case has been cited
Cited by 30 later decisions — most recently March 1978 · most notably Hirsch v. Commissioner (1963), American Properties, Inc. v. Commissioner (1957)
10 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 Flint v. Stone Tracy Co. · Avery v. Commissioner · Washburn v. Commissioner · Royal Packing Co. v. Commissioner · Commissioner v. Widener
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.