Alphonso v. Commissioner’s Empirical Analysis
708 F.3d 344 · 2013
Citation profile
2
cited by 2 later decisions
June 2021
most recently cited
Relationships
Applies 26 U.S.C. § 165 · 26 U.S.C. § 216 · 26 U.S.C. § 23 · 26 U.S.C. § 7482
Relies on New Colonial Ice Co. v. Helvering · United States v. National Bank of Commerce · Mississippi River Fuel Corp. v. Federal Power Commission · Towers v. Commissioner · State Tax Commission v. Shor
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.