Knapp v. Commissioner’s Empirical Analysis
1988
Citation profile
13
cited by 13 later decisions
January 2016
most recently cited
How this case has been cited
Cited by 13 later decisions — most recently January 2016
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. § 61 (Payment-in-Kind Tax Treatment Act of 1983)
Relies on United States v. Cartwright · Bingler v. Johnson · Commissioner of Internal Revenue v. Gooch Milling & Elevator Co · Greenberg's Express, Inc. v. Commissioner · Stewart 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.