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← 9 TC 887 - Swoby Corp. v. Commissioner

Swoby Corp. v. Commissioner’s Empirical Analysis

1947

Citation profile

37
cited by 37 later decisions
November 1970
most recently cited

2 federal appellate · 1 district ·

How this case has been cited

Cited by 37 later decisions — most recently November 1970 · most notably Kraft Foods Co. v. Commissioner (1956), Schnitzer v. Commissioner (1949)

2 federal appellate · 1 district ·

2301947195019601970decided

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

Relies on John Kelley Co. v. Commissioner · 1432 Broadway Corp. v. Commissioner · Mullin Bldg. Corp. v. Commissioner · Currier v. Commissioner · Charles L. Huisking & Co. 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.