Commissioner v. Gerard’s Empirical Analysis
75 F.2d 542 · 1935
Citation profile
11
cited by 11 later decisions
August 1939
most recently cited
10 federal appellate ·
Relationships
Relies on Phillips v. Commissioner · Phillips v. Commissioner · Old Mission Portland Cement Co. v. Commissioner · Boston Safe Deposit & Trust Co. v. Commissioner · Sacks 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.