Benjamin v. Commissioner’s Empirical Analysis
70 F.2d 719 · 1934
Citation profile
6 federal appellate · 1 district ·
How this case has been cited
Cited by 11 later decisions — most recently January 2009
6 federal appellate · 1 district ·
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. § 935
Relies on Phillips v. Commissioner · United States v. S S White Dental Mfg Co of Pennsylvania · Phillips v. Commissioner · New York Life Insurance v. Edwards · Bedell 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.