MacGregor v. Commissioner’s Empirical Analysis
2012
Citation profile
2
cited by 2 later decisions
April 2013
most recently cited
Relationships
Applies 26 U.S.C. § 7482
Relies on Padgett v. Wright · Hardy v. Commissioner · Sparkman v. Commissioner · Bobby E. Welch and Kathleen Newman v. Commissioner of Internal Revenue · Alexander Shokai, Inc. 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.