Idaho Power Co. v. Commissioner’s Empirical Analysis
477 F.2d 688 · 1973
Citation profile
9 federal appellate ·
How this case has been cited
Cited by 15 later decisions (1 by the Supreme Court) — most recently May 2001
9 federal appellate ·
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.
Appellate journey
Relationships
Applies 26 U.S.C. § 213 · 26 U.S.C. § 263 (Interest Equalization Tax Act)
Relies on Old Colony Co v. Commissioner of Internal Revenue · Bartels v. Birmingham · Commissioner of Internal Revenue v. Lincoln Savings and Loan Association · City of Knoxville v. Knoxville Water Co. · Massey Motors, Inc. v. United States
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.