Evanson v. United States’s Empirical Analysis
30 F.3d 960 · 1994
Citation profile
2
cited by 2 later decisions
February 2000
most recently cited
1 federal appellate ·
Relationships
Applies 26 U.S.C. § 2001 (Excise, Estate, and Gift Tax Adjustment Act of 1970) · 26 U.S.C. § 2503 · 26 U.S.C. § 2505 · 26 U.S.C. § 6501 · 26 U.S.C. § 6532
Relies on Badaracco v. Commissioner · Liberty Mortgage Co. v. Frey · Merrill v. Fahs · Boatmen's First National Bank of Kansas City v. United States · Estate of Smith 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.