Leonard’s Empirical Analysis
Citation profile
2
cited by 2 later decisions
October 2021
most recently cited
Relationships
Applies 26 U.S.C. § 61 (Payment-in-Kind Tax Treatment Act of 1983)
Relies on Golden Pacific Bancorp v. United States · United States v. Gilmore · United States v. Hilton Hotels Corp. · Kieselbach v. Commissioner · Sammons 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.