Mayer v. Commissioner’s Empirical Analysis
2002
Citation profile
How this case has been cited
Cited by 7 later decisions — most recently October 2020
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. § 6201 · 26 U.S.C. § 7482
Relies on Anderson v. City of Bessemer City · Commissioner of Internal Revenue v. Duberstein D Stanton · Follum v. Commissioner · Texasgulf, Inc., and Subsidiaries, as Successor in Interest to Texasgulf, Inc. And Subsidiaries 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.