Simpson v. Commissioner’s Empirical Analysis
2001
Citation profile
2
cited by 2 later decisions
September 2009
most recently cited
Relationships
Applies 26 U.S.C. § 162 · 26 U.S.C. § 172 · 26 U.S.C. § 6211 · 26 U.S.C. § 6651 · 26 U.S.C. § 6654
Relies on Welch v. Helvering · Commissioner of Internal Revenue v. Lincoln Savings and Loan Association · Shaw v. Commissioner · Shaw v. Commissioner · Estate of Quirk v. Commissioner of Internal Revenue
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.