Guterman v. Scanlon’s Empirical Analysis
1963
Citation profile
3
cited by 3 later decisions
July 1972
most recently cited
Relationships
Applies 26 U.S.C. § 6512 · 28 U.S.C. § 1340
Relies on Brast v. Winding Gulf Colliery Co. · Elbert v. Johnson · United States v. Wolf · Moir v. United States · Bankers' Reserve Life Co. 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.