Erwin v. Tweed’s Empirical Analysis
2001
Citation profile
3
cited by 3 later decisions
1
states following
June 2025
most recently cited
2 state decisions
Relationships
Applies 26 U.S.C. § 2032A
Relies on Henderson v. Rochester American Insurance Co. · 103 N.C. App. 592 - Busby v. Simmons · 97 N.C. App. 253 - In Re the Appeal of ELE, Inc. · Smoot v. United States · 106 N.C. App. 193 - Olvera v. Charles Z. Flack Agency, Inc.
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.