Parks v. Commissioner’s Empirical Analysis
1982
Citation profile
5
cited by 5 later decisions
1
cited 1 times by the Supreme Court
October 1986
most recently cited
1 federal appellate ·
Relationships
Applies 26 U.S.C. § 163
Relies on Commissioner of Internal Revenue v. Glenshaw Glass Company · United States v. Byrum · Dean v. Commissioner · Suttle v. Commissioner · Martin 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.