Miller v. Commissioner’s Empirical Analysis
1967
Citation profile
4
cited by 4 later decisions
September 1996
most recently cited
1 district ·
Relationships
Applies 26 U.S.C. § 1222
Relies on Sweet v. United States · Hort v. Commissioner · H. J. Lewis Oyster Co. v. United States · Commissioner v. Ferrer · Commissioner of Internal Revenue v. Golonsky. Commissioner of Internal Revenue v. Gold
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.