West’s Empirical Analysis
1978
Citation profile
1
cited by 1 later decisions
March 1984
most recently cited
Relationships
Applies 26 U.S.C. § 862 · 26 U.S.C. § 879
Relies on Poe v. Seaborn · United States v. Mitchell · Crespo v. United States · Santiago v. Commissioner · Solano 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.