Peters’s Empirical Analysis
1979
Citation profile
3
cited by 3 later decisions
September 1985
most recently cited
Relationships
Applies 26 U.S.C. § 7422
Relies on Commissioner v. Sunnen · Erickson v. United States · Hannan v. Commissioner · Badger Materials, Inc. v. Commissioner · Russell 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.