Sadberry v. Commissioner’s Empirical Analysis
2005
Citation profile
2
cited by 2 later decisions
February 2015
most recently cited
1 federal appellate ·
Relationships
Applies 26 U.S.C. § 401 (Self-Employed Individuals Tax Retirement Act of 1962) · 26 U.S.C. § 402 · 26 U.S.C. § 403 · 26 U.S.C. § 408 (§ 2002 of the Employee Retirement Income Security Act of 1974) · 26 U.S.C. § 61 (Payment-in-Kind Tax Treatment Act of 1983) · 26 U.S.C. § 6662
Relies on Welch v. Helvering · Heckler v. Community Health Services of Crawford County, Inc. · Commissioner v. Banks · Graff v. Commissioner · Norfolk Southern 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.