Watts v. Commissioner’s Empirical Analysis
75 F.2d 981 · 1935
Citation profile
9
cited by 9 later decisions
August 1939
most recently cited
8 federal appellate ·
Relationships
Applies 26 U.S.C. § 934
Relies on Norwegian Nitrogen Products Co. v. United States · Pinellas Ice & Cold Storage Co. v. Commissioner · National Lead Co. v. United States · Zellerbach Paper Co. v. Helvering · United States v. Dakota-Montana Oil Co.
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.