Von Weise v. Commissioner’s Empirical Analysis
69 F.2d 439 · 1934
Citation profile
7 federal appellate · 1 district · 2 state decisions
How this case has been cited
Cited by 16 later decisions — most recently April 1963
7 federal appellate · 1 district · 2 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. § 1057 · 26 U.S.C. § 1061 (§ 13309 of the Tax Cuts and Jobs Act of 2017) · 26 U.S.C. § 3 · 26 U.S.C. § 934
Relies on Pinellas Ice & Cold Storage Co. v. Commissioner · Cortland Specialty Co. v. Commissioner · Prairie Oil & Gas Co. v. Motter · Allen v. Payne · Atlas Plaster & Fuel Co. 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.