Byrd v. Commissioner’s Empirical Analysis
1986
Citation profile
1
cited by 1 later decisions
December 2016
most recently cited
Relationships
Applies 26 U.S.C. § 111 · 26 U.S.C. § 447 · 26 U.S.C. § 481
Relies on Hillsboro National Bank v. Commissioner · Block v. Commissioner · Union Trust Co. v. Commissioner of Internal Revenue · 611 F. Supp. 375 - Ballou Const. Co., Inc. v. United States
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.