Tow v. Commissioner’s Empirical Analysis
1961
Citation profile
2
cited by 2 later decisions
March 1986
most recently cited
Relationships
Applies 26 U.S.C. § 871
Relies on Sheets v. Selden's Lessee · Taylor v. Brown · Ruud Manufacturing Co. v. Commissioner of Internal Revenue · Weir v. Commissioner · Fogel 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.