Ullman v. Commissioner’s Empirical Analysis
1960
Citation profile
7
cited by 7 later decisions
October 1962
most recently cited
3 federal appellate ·
Relationships
Applies 26 U.S.C. § 126
Relies on Citizens Bank & Trust Co. v. United States · Hatch v. Commissioner · Commissioner v. Speyer · Latendresse v. Commissioner · Latendresse 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.