Payne v. Commissioner’s Empirical Analysis
2007
Citation profile
1
cited by 1 later decisions
October 2012
most recently cited
Relationships
Applies 26 U.S.C. § 446 · 26 U.S.C. § 7491
Relies on Morse v. Commissioner of Internal Revenue Service · Day v. Commissioner · Page v. Commissioner · Estate of Alton Bean Deceased v. Commissioner of Internal Revenue · McGraw 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.