Shawnee Development, Inc. v. Commonwealth’s Empirical Analysis
2002
Citation profile
8
cited by 8 later decisions
1
states following
July 2005
most recently cited
8 state decisions
Relationships
Applies 26 U.S.C. § 108 · 26 U.S.C. § 61 (Payment-in-Kind Tax Treatment Act of 1983)
Relies on Container Corp. of America v. Franchise Tax Board · Mobil Oil Corp. v. Commissioner of Taxes of Vt. · Moorman Manufacturing Co. v. Bair · Hans Rees' Sons v. State of North Carolina Maxwell · Norfolk & Western Railway Co. v. Missouri State Tax Commission
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.