Dessauer v. Commissioner’s Empirical Analysis
1971
Citation profile
2
cited by 2 later decisions
September 1997
most recently cited
2 federal appellate ·
Relationships
Applies 26 U.S.C. § 1371 · 26 U.S.C. § 1373 · 26 U.S.C. § 453 · 26 U.S.C. § 7482
Relies on United States v. Davis · Davis v. United States · Davis v. United States · Hegra Note Corp. v. Commissioner · Dessauer 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.