Heath’s Empirical Analysis
1979
Citation profile
1 federal appellate · 1 district ·
How this case has been cited
Cited by 6 later decisions — most recently August 2009
1 federal appellate · 1 district ·
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. § 6532
Relies on Emeco Industries, Inc. v. United States · Emeco Industries, Inc. v. United States · Nager Electric Company, Inc. And Keystone Engineering Corporation v. The United States · Miller v. United States · 226 F. Supp. 56 - Exchange and Savings Bank of Berlin v. United States
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.