Tesche v. Commissioner’s Empirical Analysis
1959
Citation profile
2
cited by 2 later decisions
September 1991
most recently cited
Relationships
Applies 26 U.S.C. § 1231 · 26 U.S.C. § 6651
Relies on Rollingwood Corp. v. Commissioner of Internal Revenue. Bohannon v. Commissioner of Internal Revenue · Mauldin v. Commissioner · McDonald v. Commissioner · Greene-Haldeman v. Commissioner · Hancock 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.