Gow v. Commissioner, IRS’s Empirical Analysis
2001
Citation profile
8
cited by 8 later decisions
July 2024
most recently cited
How this case has been cited
Cited by 8 later decisions — most recently July 2024
Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.
Relationships
Applies 26 U.S.C. § 6662 · 26 U.S.C. § 6663 · 26 U.S.C. § 7482
Relies on United States v. Cartwright · Estate of Newhouse v. Commissioner · Estate of Bright v. United States · Faulconer v. Commissioner · Estate of Gilford 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.