Baker v. Commissioner’s Empirical Analysis
80 F.2d 813 · 1936
Citation profile
18
cited by 18 later decisions
1
cited 1 times by the Supreme Court
March 1949
most recently cited
13 federal appellate · 1 district ·
Relationships
Applies 26 U.S.C. § 115
Relies on Commissioner v. Sansome · Island Petroleum Co. v. Commissioner · United States v. Kauffmann
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.