Utech v. Commissioner’s Empirical Analysis
1970
Citation profile
6
cited by 6 later decisions
March 1973
most recently cited
1 federal appellate ·
Relationships
Applies 26 U.S.C. § 117 · 26 U.S.C. § 61 (Payment-in-Kind Tax Treatment Act of 1983) · 5 U.S.C. § 3301 (Federal Vacancies Reform Act of 1998)
Relies on Bingler v. Johnson · Reese v. Commissioner · Proskey v. Commissioner · Zolnay v. Commissioner · Bonn 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.