Horneff v. Commissioner’s Empirical Analysis
1968
Citation profile
2
cited by 2 later decisions
August 1980
most recently cited
1 federal appellate ·
Relationships
Applies 26 U.S.C. § 44 · 26 U.S.C. § 453
Relies on Commissioner of Internal Revenue v. Court Holding Co · Commissioner of Internal Revenue v. South Texas Lumber Co · United States v. Cumberland Public Service Co. · Burnet v. S. & L. Building Corp. · Robert B. Riss and Georgina Riss v. Commissioner of Internal Revenue
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.