Commissioner v. Owens’s Empirical Analysis
78 F.2d 768 · 1935
Citation profile
15 federal appellate · 2 district · 3 state decisions
How this case has been cited
Cited by 27 later decisions — most recently June 2020 · most notably In the Matter of James William Vickers, Debtor. The Kansas State Bank and Trust Company, Creditor-Appellant v. James William Vickers, Debtor-Appellee (1978), James Benjamin Hamby, Bankrupt v. St. Paul Mercury Indemnity Company, Creditor (1954)
15 federal appellate · 2 district · 3 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 North American Oil Consolidated v. Burnet · Woolford Realty Co. v. Rose · William Booth v. Ferdinand Clark · Superintendent of Five Civilized Tribes v. Commissioner · Parker v. Richard
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.