Neely v. United States’s Empirical Analysis
613 F.2d 802 · 1980
Citation profile
1 state decisions
How this case has been cited
Cited by 4 later decisions — most recently September 2014
1 state decisions
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. § 102 · 26 U.S.C. § 2039 · 26 U.S.C. § 274
Relies on Commissioner of Internal Revenue v. Duberstein D Stanton · Commissioner of Internal Revenue v. South Texas Lumber Co · Fawcus Mach Co v. United States · Commissioner of Internal Revenue v. Wheeler · Estate of J. William Bahen, Deceased, Kathleen Privett Bahen, Sole v. The 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.