Eastern Service Corp. v. Commissioner’s Empirical Analysis
650 F.2d 379 · 1981
Citation profile
5 federal appellate ·
How this case has been cited
Cited by 6 later decisions — most recently February 2011
5 federal appellate ·
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 12 U.S.C. § 1718 · 26 U.S.C. § 162
Relies on Welch v. Helvering · United States v. Cartwright · Commissioner of Internal Revenue v. Lincoln Savings and Loan Association · Jefferson & Clearfield Coal & Iron Co. v. United States · United States v. Mississippi Chemical Corp.
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.