Petroleum Heat & Power Co. v. United States’s Empirical Analysis
405 F.2d 1300 · 1969
Citation profile
5 federal appellate ·
How this case has been cited
Cited by 12 later decisions — most recently January 1988
5 federal appellate ·
Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.
Relationships
Applies 26 U.S.C. § 446
Relies on Automobile Club of Mich. v. Commissioner · American Automobile Association v. United States · Schlude v. Commissioner of Internal Revenue · Beacon Publishing Company, a Kansas Corporation v. Commissioner of Internal Revenue · Schuessler 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.