Chappie v. Commissioner’s Empirical Analysis
1980
Citation profile
8
cited by 8 later decisions
August 1999
most recently cited
2 federal appellate ·
Relationships
Applies 26 U.S.C. § 162 · 26 U.S.C. § 23
Relies on New Colonial Ice Co. v. Helvering · Commissioner of Internal Revenue v. Flowers · United States v. Correll · Trammel v. United States · Fausner 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.