Sparks v. Commissioner’s Empirical Analysis
1956
Citation profile
4
cited by 4 later decisions
July 1962
most recently cited
3 federal appellate · 1 district ·
Relationships
Applies 26 U.S.C. § 181
Relies on Commissioner of Internal Revenue v. Culbertson · Tennessee Coal Iron Co v. Muscoda Local No 123 Sloss-Sheffield Steel & Iron Co · Commissioner of Internal Revenue v. Scottish American Inv Co · Tennessee Coal, Iron & R. v. Muscoda Local No. 123 · Gaytime Frock Co. v. Liberty Mut. Ins.
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.