Polselli v. IRS’s Empirical Analysis
2023
Citation profile
7
cited by 7 later decisions
1
states following
April 2025
most recently cited
1 state decisions
Appellate journey
reviewedthe decision below (from Sixth Circuit Court of Appeals)
Relationships
Applies 26 U.S.C. § 7602 · 26 U.S.C. § 7609
Relies on Illinois v. Gates · Donaldson v. United States · Hibbs Director Arizona Department of Revenue v. Winn et al. · United States v. Bisceglia · Microsoft Corp. v. i4i Ltd. Partnership
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.