Allen v. Commissioner’s Empirical Analysis
1927
Citation profile
2
cited by 2 later decisions
May 1930
most recently cited
Relationships
Relies on United States v. Phellis · United States v. Ludey · Cornelius Cotton Mills v. Commissioner · Wells Company v. Gastonia Cotton Manufacturing Company · National Bank v. Texas Investment Co.
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.