Union Pac. R. v. Commissioner’s Empirical Analysis
69 F.2d 67 · 1934
Citation profile
1 federal appellate · 2 state decisions
How this case has been cited
Cited by 5 later decisions (1 by the Supreme Court) — most recently May 2010
1 federal appellate · 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.
Appellate journey
Relationships
Applies 26 U.S.C. § 934
Relies on Old Colony Co v. Commissioner of Internal Revenue · LaBelle Iron Works v. United States · Fidelity & Deposit Co. of Maryland v. Burden · Chicago, R. I. & P. R. Co. v. Commissioner · Chicago, R. I. & P. Ry. 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.