Kopty v. Commissioner’s Empirical Analysis
2009
Citation profile
3
cited by 3 later decisions
June 2015
most recently cited
Relationships
Applies 26 U.S.C. § 402 · 26 U.S.C. § 408 (§ 2002 of the Employee Retirement Income Security Act of 1974)
Relies on Asa Investerings Partnership, et al. 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.