Martinez v. Commissioner’s Empirical Analysis
1976
Citation profile
6
cited by 6 later decisions
July 1986
most recently cited
1 federal appellate ·
Relationships
Applies 26 U.S.C. § 2503
Relies on Commissioner of Internal Revenue v. Disston · Robinette v. Helvering · Van Den Wymelenberg v. United States · 231 Cal. App. 2d 685 - Coberly v. Superior Court · 156 Cal. App. 2d 674 - Lackmann v. Department of Mental Hygiene
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.