Byram v. Commissioner’s Empirical Analysis
1947
Citation profile
1
cited by 1 later decisions
July 1960
most recently cited
Relationships
Applies 26 U.S.C. § 811
Relies on United States v. Wells · Commissioner v. Wemyss · Allen v. Trust Co. · Calloway v. Hart · Kneeland 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.