Squier v. Commissioner’s Empirical Analysis
68 F.2d 25 · 1933
Citation profile
15 federal appellate · 2 district · 1 state decisions
How this case has been cited
Cited by 25 later decisions — most recently May 1956 · most notably Mahler v. Commissioner (1941), Jones v. Commissioner (1939)
15 federal appellate · 2 district · 1 state decisions
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
Applies 26 U.S.C. § 955
Relies on De Loss v. Commissioner · Shiman v. Commissioner · American Cigar Co. v. Commissioner · Ludlow Valve Mfg. Co. v. Durey · Volker v. United States
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.