Kral v. Commissioner’s Empirical Analysis
1972
Citation profile
1
cited by 1 later decisions
June 1988
most recently cited
Relationships
Applies 26 U.S.C. § 6512 · 26 U.S.C. § 6651 · 26 U.S.C. § 7422 · 26 U.S.C. § 7482
Relies on Elbert v. Johnson · EMPIRE TRUST COMPANY v. United States · Empire Trust Company and Peter Dauk, Executors of the Will of Mary Lois K. McIntosh v. United States · Guterman v. Scanlon
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.