49 F. App'x 96 - Test v. Commissioner’s Empirical Analysis
2002
Citation profile
14
cited by 14 later decisions
1
cited 1 times by the Supreme Court
September 2019
most recently cited
Relationships
Relies on United States v. Gilmore · Keller Street Development Co. 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.