Nelson v. Commissioner’s Empirical Analysis
568 F.3d 662 · 2009
Citation profile
10
cited by 10 later decisions
August 2022
most recently cited
3 federal appellate ·
How this case has been cited
Cited by 10 later decisions — most recently August 2022
3 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.
Relationships
Applies 26 U.S.C. § 7482
Relies on Skidmore v. Swift & Co. · United States v. Cleveland Indians Baseball Co. · Oetting v. United States · Estate of Robertson 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.