Carter v. Commissioner’s Empirical Analysis
746 F.3d 318 · 2014
Citation profile
1 federal appellate ·
Relationships
Applies 26 U.S.C. § 401 (Self-Employed Individuals Tax Retirement Act of 1962) · 26 U.S.C. § 411 (§ 1012 of the Employee Retirement Income Security Act of 1974) · 26 U.S.C. § 7476 (§ 1041 of the Employee Retirement Income Security Act of 1974) · 29 U.S.C. § 1054 (§ 204 of the Employee Retirement Income Security Act of 1974) · 29 U.S.C. § 1132 (§ 502 of the Employee Retirement Income Security Act of 1974)
Relies on Parklane Hosiery Co. v. Shore · Montana v. United States · Crowder v. Lash · Reeves v. Davis · Brotman 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.