Randolph v. Commissioner’s Empirical Analysis
76 F.2d 472 · 1935
Citation profile
26 federal appellate · 1 district · 1 state decisions
How this case has been cited
Cited by 42 later decisions — most recently February 1966 · most notably Ferro v. Commissioner (1957), Heman v. Commissioner (1960)
26 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
Applies 26 U.S.C. § 932 · 26 U.S.C. § 960
Relies on Phillips v. Commissioner · Towne v. Eisner · Phillips v. Commissioner · Helvering v. Butterworth · Gibbons v. Mahon
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.