Burns v. Commissioner’s Empirical Analysis
1954
Citation profile
6
cited by 6 later decisions
May 1966
most recently cited
3 federal appellate ·
Relationships
Applies 26 U.S.C. § 122
Relies on Heiner v. Tindle · Dunlap v. Oldham Lumber Co. · Lazier v. United States · Fackler v. Commissioner · United States v. Stitzel-Weller Distillery, 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.