Commissioner v. Neylan’s Empirical Analysis
97 F.2d 410 · 1938
Citation profile
2
cited by 2 later decisions
May 1939
most recently cited
2 federal appellate ·
Relationships
Applies 26 U.S.C. § 101 · 26 U.S.C. § 113 · 26 U.S.C. § 118 · 26 U.S.C. § 23
Relies on Helvering v. New York Trust Co. · McFeely v. Commissioner · Helvering v. Inter-Mountain Life Insurance · Heinz 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.