Fletcher’s Empirical Analysis
1980
Citation profile
2
cited by 2 later decisions
November 1995
most recently cited
1 federal appellate ·
Relationships
Applies 26 U.S.C. § 6511 · 26 U.S.C. § 7422 · 28 U.S.C. § 2501
Relies on Patterson v. United States · Abel v. United States · A. Magnano Co. v. Hamilton · Brotherhood of Locomotive Engineers v. Chicago, Rock Island & Pacific Railroad · City of Pittsburgh v. Alco Parking Corp.
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.