Commissioner v. Babson’s Empirical Analysis
70 F.2d 304 · 1934
Citation profile
35
cited by 35 later decisions
May 1972
most recently cited
29 federal appellate ·
How this case has been cited
Cited by 35 later decisions — most recently May 1972 · most notably Flanagan v. Helvering (1940), Ferro v. Commissioner (1957)
29 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
Applies 26 U.S.C. § 931 · 26 U.S.C. § 932
Relies on Eisner v. Macomber
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.