Hayes v. Commissioner’s Empirical Analysis
1927
Citation profile
21
cited by 21 later decisions
May 1984
most recently cited
4 federal appellate ·
How this case has been cited
Cited by 21 later decisions — most recently May 1984
4 federal appellate ·
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 Collin v. Commissioner · Dallas Brass & Copper Co. v. Commissioner · Appeal of Boyne City Lumber Co. · Krack v. Commissioner · First Nat'l Bank 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.