Robert Azevedo, Irene Kershaw, and Paul Kershaw, J. v. Commissioner of Internal Revenue’s Empirical Analysis
1957
Citation profile
18
cited by 18 later decisions
July 1985
most recently cited
15 federal appellate ·
How this case has been cited
Cited by 18 later decisions — most recently July 1985
15 federal appellate ·
Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.
Relationships
Applies 26 U.S.C. § 275 · 26 U.S.C. § 276
Relies on Helvering v. Taylor · Gasper v. Commissioner · Randall Foundation, Inc. v. Riddell · Claudio v. Sinclair Refining Co. · Landau v. Commissioner
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.