Reyes’s Empirical Analysis
1981
Citation profile
2
cited by 2 later decisions
October 1983
most recently cited
Relationships
Applies 26 U.S.C. § 6511 · 26 U.S.C. § 7422
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.