Blair v. Commissioner’s Empirical Analysis
91 F.2d 992 · 1937
Citation profile
17 federal appellate · 1 state decisions
How this case has been cited
Cited by 34 later decisions — most recently April 1996 · most notably Bingham v. Commissioner of Internal Revenue (1939), Andrew v. Commissioner (1970)
17 federal appellate · 1 state decisions
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. § 112 · 26 U.S.C. § 113 · 26 U.S.C. § 23
Relies on Burnet v. Houston · Duffin v. Lucas · One Buick Sedan v. United States · Helvering v. Ames · United Carbon Co. v. Commissioner of Internal Revenue
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.