Spellman v. Commissioner’s Empirical Analysis
1986
Citation profile
2
cited by 2 later decisions
July 1990
most recently cited
Relationships
Applies 26 U.S.C. § 465
Relies on Adickes v. S. H. Kress & Co. · Deputy v. du Pont · Higgins v. Commissioner · Jacklin v. Commissioner · Snow 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.