Heitzman v. Commissioner’s Empirical Analysis
1987
Citation profile
2
cited by 2 later decisions
March 1988
most recently cited
Relationships
Applies 26 U.S.C. § 263 (Interest Equalization Tax Act)
Relies on Wing v. Commissioner · Capek v. Commissioner · Vastola v. Commissioner · Oneal v. Commissioner · Shepherd Constr. 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.