Bartlett v. Commissioner’s Empirical Analysis
1991
Citation profile
17
cited by 17 later decisions
November 2007
most recently cited
9 federal appellate ·
Relationships
Applies 26 U.S.C. § 2032A · 26 U.S.C. § 2056 · 26 U.S.C. § 812
Relies on Bibby v. United States · California State Board of Equalization v. Western Marina Corp. · Baltimore City Department of Social Services v. Bouknight · Williams v. Kemp · Biscayne 21 Condominium, Inc. v. South Atlantic Financial Corp.
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.