Briggs v. Hofferbert’s Empirical Analysis
1949
Citation profile
2 federal appellate · 1 district ·
How this case has been cited
Cited by 8 later decisions — most recently August 1984
2 federal appellate · 1 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. § 117 · 26 U.S.C. § 22
Relies on United States v. Dubilier Condenser Corp. · Standard Parts Co. v. Peck · Mellon 206 1920 v. New Jersey Shipbuilding & Dredging Company · Blum v. Comm'r · Goodyear Tire & Rubber Co. v. Miller
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.