Bergan v. Commissioner’s Empirical Analysis
80 F.2d 89 · 1935
Citation profile
12
cited by 12 later decisions
January 1987
most recently cited
6 federal appellate · 2 district ·
How this case has been cited
Cited by 12 later decisions — most recently January 1987
6 federal appellate · 2 district ·
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. § 161
Relies on Old Colony Trust Co. v. Commissioner · United States v. Boston & Maine Railroad · Levey v. Helvering · Inland Products Co. v. Blair · Leach 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.