Tench Estate’s Empirical Analysis
1973
Citation profile
1
cited by 1 later decisions
1
states following
July 1976
most recently cited
1 state decisions
Relationships
Applies 26 U.S.C. § 1014 · 26 U.S.C. § 691
Relies on Old Colony Trust Co. v. Commissioner · Robinette v. Helvering · Commissioner v. Maresi · Maresi v. Commissioner · Harrison 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.