354 F. App'x 24 - Collard v. Commissioner’s Empirical Analysis
2009
Citation profile
1
cited by 1 later decisions
March 2015
most recently cited
Relationships
Applies 26 U.S.C. § 6651 · 28 U.S.C. § 1912
Relies on Crain v. Commissioner · Freytag v. Commissioner · Scherping v. Commissioner · Parker v. Commissioner · Stearman III v. Commissioner of Internal Revenue
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.