Terrell v. Commissioner’s Empirical Analysis
625 F.3d 254 · 2010
Citation profile
6 federal appellate · 1 district ·
How this case has been cited
Cited by 19 later decisions — most recently September 2021
6 federal appellate · 1 district ·
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. § 6015 · 26 U.S.C. § 6212 · 26 U.S.C. § 6213 · 26 U.S.C. § 7482
Relies on Estate of Cowart v. Nicklos Drilling Co. · McPartlin v. Commissioner of the Internal Revenue Service · Delman v. Commissioner · Mulvania v. Commissioner · Brown 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.