Clement v. United States’s Empirical Analysis
472 F.2d 776 · 1973
Citation profile
5 federal appellate · 1 district ·
How this case has been cited
Cited by 13 later decisions — most recently November 2002
5 federal appellate · 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. § 6402 · 26 U.S.C. § 7422
Relies on United States v. Memphis Cotton Oil Co. · United States v. Kales · Barenfeld v. United States · Stuart v. Chinese Chamber of Commerce of Phœnix · Schmidt 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.