Commissioner v. Mott’s Empirical Analysis
85 F.2d 315 · 1936
Citation profile
8
cited by 8 later decisions
December 1991
most recently cited
3 federal appellate ·
How this case has been cited
Cited by 8 later decisions — most recently December 1991
3 federal appellate ·
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. § 167
Relies on Burnet v. Wells · Du Pont v. Commissioner of Internal Revenue
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.