Chapin v. Commissioner’s Empirical Analysis
1947
Citation profile
10
cited by 10 later decisions
June 1962
most recently cited
How this case has been cited
Cited by 10 later decisions — most recently June 1962
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. § 116
Relies on Johnson v. Commissioner · Downs v. Commissioner · Love 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.