Heckman v. Commissioner’s Empirical Analysis
788 F.3d 845 · 2015
Citation profile
3
cited by 3 later decisions
February 2021
most recently cited
Relationships
Applies 26 U.S.C. § 401 (Self-Employed Individuals Tax Retirement Act of 1962) · 26 U.S.C. § 6501
Relies on Colony, Inc. v. Commissioner · Benderoff v. United States · Benson v. Commissioner · Taylor v. United States · Scherbart 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.