Sullivan v. United States’s Empirical Analysis
788 F.2d 813 · 1986
Citation profile
10 federal appellate · 6 district · 5 state decisions
How this case has been cited
Cited by 38 later decisions — most recently June 2024 · most notably Hall v. Bellmon (1991), Callahan v. Comm'r (2008)
10 federal appellate · 6 district · 5 state decisions
Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.
Relationships
Applies 26 U.S.C. § 3401 (Tax Adjustment Act of 1966) · 26 U.S.C. § 6702 · 26 U.S.C. § 6703
Relies on Conley v. Gibson · Parklane Hosiery Co. v. Shore · Amfac Mortgage Corp. v. Arizona Mall of Tempe, Inc. · United States v. Buras · Itel Capital Corporation v. Cups Coal Company Incorporated
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.