Pollen v. Commissioner’s Empirical Analysis
1975
Citation profile
1
cited by 1 later decisions
November 1987
most recently cited
Relationships
Applies 26 U.S.C. § 6871
Relies on Fotochrome, Inc. v. Commissioner · Ross v. Commissioner · Conlee Constr. Co. 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.