Kauffman’s Empirical Analysis
1977
Citation profile
1
cited by 1 later decisions
December 1979
most recently cited
Relationships
Applies 26 U.S.C. § 1374
Relies on Commissioner v. Sunnen · Automobile Club of Mich. v. Commissioner · United States v. Grinnell Corp. · Caldwell v. Commissioner of Internal Revenue. Commissioner of Internal Revenue v. Caldwell · Andrew J. Easter and Mildred P. Easter v. Commissioner of Internal Revenue
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.