Elkins v. Commissioner’s Empirical Analysis
91 F.2d 534 · 1937
Citation profile
6
cited by 6 later decisions
2
cited 2 times by the Supreme Court
March 1958
most recently cited
3 federal appellate ·
Relationships
Applies 26 U.S.C. § 131 · 26 U.S.C. § 23
Relies on Old Colony Trust Co. v. Commissioner · Morrissey v. Commissioner · Burnet v. Chicago Portrait Co. · United States v. Updike · McFeely 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.