Shaffer v. Commissioner’s Empirical Analysis
2003
Citation profile
2
cited by 2 later decisions
April 2017
most recently cited
2 federal appellate ·
Relationships
Applies 26 U.S.C. § 104 · 26 U.S.C. § 6020 · 26 U.S.C. § 6330 · 26 U.S.C. § 7482 · 5 U.S.C. § 551 (Administrative Procedure Act of 1946)
Relies on Goza v. Commissioner · College Savings Bank v. Florida Prepaid Postsecondary Education Expense Board · Amoco Production Co. v. Southern Ute Indian Tribe · Cummings v. Evans · Twenty Mile Joint Venture 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.