Byram v. Commissioner’s Empirical Analysis
1977
Citation profile
17 federal appellate · 1 district ·
How this case has been cited
Cited by 23 later decisions — most recently July 2012
17 federal appellate · 1 district ·
Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.
Relationships
Applies 26 U.S.C. § 1001 · 26 U.S.C. § 1012
Relies on Estate of Sam E. Broadhead, Deceased v. Commissioner of Internal Revenue · Haraway v. Arkansas · Warren v. Commissioner · Commissioner v. American Liberty Oil Co.
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.