Allison v. Commissioner’s Empirical Analysis
1976
Citation profile
2
cited by 2 later decisions
October 1985
most recently cited
1 federal appellate ·
Relationships
Applies 26 U.S.C. § 274 · 26 U.S.C. § 482
Relies on Commissioner of Internal Revenue v. Culbertson · Schlude v. Commissioner of Internal Revenue · Estate of Horvath v. Commissioner · Shomaker v. Commissioner · Hackensack Water Co. v. United States
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.