Kelly v. Commissioner’s Empirical Analysis
97 F.2d 915 · 1938
Citation profile
11
cited by 11 later decisions
January 1957
most recently cited
10 federal appellate ·
How this case has been cited
Cited by 11 later decisions — most recently January 1957
10 federal appellate ·
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. § 115
Relies on Commissioner v. Babson · Commissioner v. Cordingley · Commissioner v. Quackenbos · Hellman v. Helvering · Commissioner v. Rockwood
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.