Commissioner v. Driscoll’s Empirical Analysis
669 F.3d 1309 · 2012
Citation profile
4
cited by 4 later decisions
November 2024
most recently cited
Relationships
Applies 1 U.S.C. § 1 (Born-Alive Infants Protection Act of 2002) · 26 U.S.C. § 107 · 26 U.S.C. § 121 · 26 U.S.C. § 501 · 26 U.S.C. § 61 (Payment-in-Kind Tax Treatment Act of 1983) · 26 U.S.C. § 7701 · 26 U.S.C. § 7806
Relies on Commissioner of Internal Revenue v. E Schleier B · United States v. Hayes · Tate Access Floors, Inc. v. Interface Architectural Resources, Inc. · Baldwin Graphic Systems, Inc. v. Siebert, Inc. · Estate of Jelke 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.