Kaplan v. Commissioner’s Empirical Analysis
1972
Citation profile
9
cited by 9 later decisions
April 1989
most recently cited
Relationships
Applies 26 U.S.C. § 1244
Relies on Fin Hay Realty Co. v. United States · Rowan v. United States · Arlington Park Jockey Club, Inc. v. Ernest J. Sauber, District Director of Internal Revenue, Washington Park Jockey Club, Inc., a Corporation v. Ernest J. Sauber, District Director of Internal Revenue · Road Materials, Inc. v. Commissioner · Jewel Tea Co. v. United States
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.