Kates v. Commissioner’s Empirical Analysis
1968
Citation profile
1
cited by 1 later decisions
March 1981
most recently cited
Relationships
Applies 26 U.S.C. § 1372
Relies on Rupe Investment Corp. v. Commissioner · Rupe Inv. Corp. v. Commissioner · Damner v. Commissioner · Todd v. Commissioner of Internal Revenue · Matern 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.