Heitzman v. Commissioner’s Empirical Analysis
1988
Citation profile
8
cited by 8 later decisions
September 1997
most recently cited
3 federal appellate ·
Relationships
Applies 26 U.S.C. § 162 · 26 U.S.C. § 461 · 26 U.S.C. § 611
Relies on United States v. Vogel Fertilizer Co. · Commissioner of Internal Revenue v. Portland Cement Company of Utah · Dickman v. Commissioner · United States v. General Dynamics Corp. · United States v. Hughes Properties, Inc.
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.