Porter v. Commissioner’s Empirical Analysis
1988
Citation profile
4 federal appellate · 1 district · 2 state decisions
How this case has been cited
Cited by 12 later decisions — most recently August 2019
4 federal appellate · 1 district · 2 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. § 219 (§ 2002 of the Employee Retirement Income Security Act of 1974) · 26 U.S.C. § 401 (Self-Employed Individuals Tax Retirement Act of 1962) · 26 U.S.C. § 408 (§ 2002 of the Employee Retirement Income Security Act of 1974) · 28 U.S.C. § 371
Relies on Red Lion Broadcasting Co. v. Federal Communications Commission · Houltin v. United States · Helvering v. Stockholms Enskilda Bank · Moraes v. Adams · Brown v. Marquette Savings & Loan Ass'n
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.