Puscas v. Commissioner’s Empirical Analysis
1978
Citation profile
1
cited by 1 later decisions
January 1981
most recently cited
Relationships
Applies 26 U.S.C. § 263 (Interest Equalization Tax Act)
Relies on Commissioner v. Southwest Exploration Co. · Commissioner of Internal Revenue, Petitioner-Respondent v. The Estate of H. W. Donnell, Deceased, Willie Hayden Donnell, and Willie Hayden Donnell, Respondents-Petitioners. The Estate of H. W. Donnell, Deceased, Willie Hayden Donnell, and Willie Hayden Donnell, Respondents-Petitioners v. Commissioner of Internal Revenue, Petitioner-Respondent · McKinley v. Commissioner · Cottingham v. Commissioner
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