Sun v. Commissioner’s Empirical Analysis
880 F.3d 173 · 2018
Citation profile
1 federal appellate ·
How this case has been cited
Cited by 3 later decisions — most recently September 2021
1 federal appellate ·
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 11 U.S.C. § 101 (Bankruptcy Abuse Prevention and Consumer Protection Act of 2005) · 26 U.S.C. § 61 (Payment-in-Kind Tax Treatment Act of 1983) · 26 U.S.C. § 6214 · 26 U.S.C. § 6662
Relies on United States v. Boyle · James v. United States · Rutkin v. United States · Commissioner v. Wilcox · Neonatology Associates Pa v. Commissioner of Internal Revenue
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.