Salvage v. Commissioner’s Empirical Analysis
76 F.2d 112 · 1935
Citation profile
32 federal appellate · 1 district · 1 state decisions
How this case has been cited
Cited by 55 later decisions — most recently April 1996 · most notably Hamlin's Trust v. Commissioner of Internal Revenue (1954), Commissioner of Internal Revenue v. Union Pac. R. Co. (1936)
32 federal appellate · 1 district · 1 state decisions
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
Relies on Wilson v. Bowers · Commissioner of Internal Revenue v. Van Vorst · Crane v. Commissioner · Cox v. Helvering · Sugar Creek Coal & Mining Co. 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.