Felt v. Commissioner’s Empirical Analysis
2011
Citation profile
4
cited by 4 later decisions
December 2019
most recently cited
1 federal appellate ·
Relationships
Applies 26 U.S.C. § 61 (Payment-in-Kind Tax Treatment Act of 1983)
Relies on Welch v. Helvering · North American Oil Consolidated v. Burnet · United States v. Mitchell · Texas Commerce Bank-Fort Worth, N.A. v. United States · Cozzi 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.