Wood v. Commissioner’s Empirical Analysis
75 F.2d 364 · 1935
Citation profile
6
cited by 6 later decisions
January 2000
most recently cited
4 federal appellate · 1 district ·
How this case has been cited
Cited by 6 later decisions — most recently January 2000
4 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. § 2101
Relies on Eisner v. Macomber · Child Labor Tax Case · Helvering v. New York Trust Co. · Miles v. Safe Deposit & Trust Co. · Griscom 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.