¶1
T.C.
AFFIRMED
562 F.2d 39
Docket No. 76-4277
Second Circuit Court of Appeals · decided 1977-06-10
Relies on United States v. Stebbins
Good law ✅— No negative treatment on recordhow we know
Decided 1977-06-10
Cited by 52 later decisions — most recently June 2025 · most notably Southern Pacific Transp. Co. v. Commissioner (1980), Foster v. Comm'r (1983)
4 federal appellate ·
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.
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T.C.
AFFIRMED