Beals' Estate v. Commissioner’s Empirical Analysis
82 F.2d 268 · 1936
Citation profile
16 federal appellate · 1 state decisions
How this case has been cited
Cited by 36 later decisions — most recently October 2015 · most notably Ullman v. Commissioner (1959), Hamlin's Trust v. Commissioner of Internal Revenue (1954)
16 federal appellate · 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. § 101 · 26 U.S.C. § 112
Relies on Helvering v. Minnesota Tea Co. · Helvering v. Salvage · Salvage v. Commissioner · Thoms v. Sutherland
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.