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← 38 TC 549 - Adams v. Commissioner

Adams v. Commissioner’s Empirical Analysis

1962

Citation profile

3
cited by 3 later decisions
April 1981
most recently cited

Relationships

Applies 26 U.S.C. § 337

Relies on Kleinschmidt v. Hoctor · James T. Michel v. The ætna Casualty and Surety Company, and the Automobile Insurance Company · Virginia Ice & Freezing Corp. v. Commissioner · Louis F. Dow Co. v. Bittner · Whitson v. Rockwood

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.