Ruben v. Commissioner’s Empirical Analysis
97 F.2d 926 · 1938
Citation profile
17 federal appellate · 1 district ·
How this case has been cited
Cited by 31 later decisions — most recently September 2001 · most notably Sachs v. Commissioner (1960), Commissioner v. Makransky (1963)
17 federal appellate · 1 district ·
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. § 115 · 26 U.S.C. § 22
Relies on Welch v. Helvering · Old Colony Trust Co. v. Commissioner · Wickwire v. Reinecke · Douglas v. Willcuts · Burnet v. Coronado Oil & Gas Co.
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.