Polyco, Inc. v. Commissioner’s Empirical Analysis
1988
Citation profile
1 federal appellate ·
How this case has been cited
Cited by 29 later decisions — most recently November 2009 · most notably MAGGIE MGMT. CO. v. COMMISSIONER OF INTERNAL REVENUE (1997), Powers v. Commissioner (1993)
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 5 U.S.C. § 504 (Equal Access to Justice Act)
Relies on Sher v. Commissioner · De Venney v. Commissioner · Senate Realty Corp. 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.