Hattman v. Commissioner IRS’s Empirical Analysis
2005
Citation profile
1
cited by 1 later decisions
October 2006
most recently cited
Relationships
Applies 26 U.S.C. § 6651 · 26 U.S.C. § 7482
Relies on Kerr v. United States Dist. Court for Northern Dist. of Cal. · DeMasi v. Weiss · Sauers Nj 08404 v. Commissioner of Internal Revenue · PNC Bancorp, Inc. 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.