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← 31 TC 607 - Little v. Commissioner

Little v. Commissioner’s Empirical Analysis

1958

Citation profile

4
cited by 4 later decisions
June 1981
most recently cited

2 federal appellate ·

Relationships

Applies 26 U.S.C. § 23

Relies on Nordblom Associates, Inc. v. Commissioner · Southern Coast Corp. 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.