ELM Development Co. v. Commissioner’s Empirical Analysis
315 F.2d 488 · 1963
Citation profile
16
cited by 16 later decisions
May 1971
most recently cited
9 federal appellate ·
Relationships
Applies 26 U.S.C. § 611
Relies on Palmer v. Bender · Sweet v. United States · Commissioner v. Southwest Exploration Co. · Arens v. Village of Rogers · Parsons v. Smith
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.