Ramirez v. Commissioner’s Empirical Analysis
1986
Citation profile
11
cited by 11 later decisions
December 2012
most recently cited
How this case has been cited
Cited by 11 later decisions — most recently December 2012
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. § 273
Relies on Bradshaw v. Sea World, Inc · Alta Sierra Vista, Inc. v. Commissioner · Weinroth v. Commissioner · Lifter v. Commissioner · Looper 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.