Christy v. Commissioner’s Empirical Analysis
1947
Citation profile
3
cited by 3 later decisions
October 1971
most recently cited
Relationships
Applies 26 U.S.C. § 812
Relies on Ithaca Trust Co. v. United States · Merchants Nat Bank of Boston v. Commissioner of Internal Revenue · Frederick M. Crane's Estate
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.