Akers v. Commissioner’s Empirical Analysis
1984
Citation profile
2
cited by 2 later decisions
October 1985
most recently cited
Relationships
Applies 26 U.S.C. § 152 · 26 U.S.C. § 213
Relies on Commissioner of Internal Revenue v. Glenshaw Glass Company · Thor Power Tool Company v. Commissioner of Internal Revenue · Bixby v. Commissioner · Burnet v. Logan · Commissioner v. Hansen
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.