Rosner v. McGinnes’s Empirical Analysis
1958
Citation profile
3
cited by 3 later decisions
December 1961
most recently cited
Relationships
Applies 26 U.S.C. § 6672 · 26 U.S.C. § 7421
Relies on State Railroad Tax Cases Taylor Collector et al. v. Secor et al. · Jefferson & Clearfield Coal & Iron Co. v. United States · Lipke v. Lederer · Snyder v. Marks · California v. Latimer
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.