King v. United States’s Empirical Analysis
641 F.2d 253 · 1981
Citation profile
5 federal appellate · 1 district · 2 state decisions
How this case has been cited
Cited by 38 later decisions — most recently October 2024 · most notably Bokum v. Commissioner (1990), Stamos v. Commissioner (1986)
5 federal appellate · 1 district · 2 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. § 1221 · 26 U.S.C. § 341
Relies on Corn Products Refining Company v. Commissioner of Internal Revenue · Lewis v. Reynolds · Moses Lake Homes, Inc. v. Grant County · Massachusetts Mutual Life Insurance v. Russell · Stoner v. California
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.