Rayner v. Commissioner’s Empirical Analysis
2003
Citation profile
8
cited by 8 later decisions
February 2019
most recently cited
1 federal appellate ·
Relationships
Applies 26 U.S.C. § 1 (Airport and Airway Extension Act of 2008) · 26 U.S.C. § 61 (Payment-in-Kind Tax Treatment Act of 1983) · 26 U.S.C. § 6201 · 26 U.S.C. § 6654 · 26 U.S.C. § 6673 · 26 U.S.C. § 861 (Foreign Investors Tax Act of 1966) · 28 U.S.C. § 1912
Relies on Commissioner of Internal Revenue v. Glenshaw Glass Company · Crain v. Commissioner · Great-West Life Assurance Co. v. United States · Great-West Life Assurance Co. v. United States
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.