Kinkel v. McGowan’s Empirical Analysis
1949
Citation profile
2
cited by 2 later decisions
October 1972
most recently cited
Relationships
Applies 26 U.S.C. § 117 · 26 U.S.C. § 131
Relies on United States v. Felt & Tarrant Manufacturing Co. · Helvering v. Alabama Asphaltic Limestone Co. · Real Estate - Land Title & Trust Co. v. United States · Bondholders Committee v. Commissioner · Palm Springs Holding Corp. v. Commissioner
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.