Trapp v. Jones’s Empirical Analysis
1949
Citation profile
1
cited by 1 later decisions
June 1974
most recently cited
Relationships
Applies 26 U.S.C. § 181
Relies on Commissioner of Internal Revenue v. Culbertson · Commissioner v. Tower · Higgins v. Smith · State of Texas v. State of Florida · Lusthaus 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.