Shaffer v. Commissioner’s Empirical Analysis
1957
Citation profile
2
cited by 2 later decisions
September 1968
most recently cited
Relationships
Relies on Smart v. Commissioner of Internal Revenue · Smart v. Commissioner · Cowan v. Henslee, Collector of Internal Revenue. Klein v. Henslee, Collector of Internal Revenue · Civiletti v. Commissioner of Internal Revenue · Lum 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.