Spalding v. United States’s Empirical Analysis
97 F.2d 697 · 1938
Citation profile
5 federal appellate · 1 state decisions
How this case has been cited
Cited by 13 later decisions (1 by the Supreme Court) — most recently May 1980
5 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. § 114 · 26 U.S.C. § 23 · 28 U.S.C. § 41
Relies on Palmer v. Bender · Thomas v. Perkins · Helvering v. Bankline Oil Co. · Helvering v. Elbe Oil Land Development Co. · Helvering v. Twin Bell Oil Syndicate
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.