Seder v. Commissioner’s Empirical Analysis
1973
Citation profile
2
cited by 2 later decisions
December 1990
most recently cited
Relationships
Applies 26 U.S.C. § 170
Relies on Commissioner of Internal Revenue v. State Sternberger · United States v. Acme Process Equipment Co. · Edgar v. Commissioner · Rosen v. Commissioner · 215 F. Supp. 222 - Hipp 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.