Simonson v. Commissioner’s Empirical Analysis
1975
Citation profile
1
cited by 1 later decisions
August 1978
most recently cited
Relationships
Applies 26 U.S.C. § 368
Relies on United States v. Davis · United States v. General Shoe Corp. · Simms v. Commissioner · International Freighting Corp. v. Commissioner · Downer 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.