Boyce v. United States’s Empirical Analysis
405 F.2d 526 · 1968
Citation profile
1 district ·
How this case has been cited
Cited by 13 later decisions — most recently June 1984
1 district ·
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. § 1033 · 26 U.S.C. § 451
Relies on Commissioner of Internal Revenue v. Estate J Bosch Second National Bank of New Haven · James v. United States · North American Oil Consolidated v. Burnet · Lucas v. American Code Co. · Dixie Pine Products Co. 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.