Lewis v. Commissioner’s Empirical Analysis
1943
Citation profile
9
cited by 9 later decisions
September 1950
most recently cited
1 federal appellate ·
Relationships
Relies on Freuler v. Helvering · Cadwalader v. Commissioner · Chambers v. Commissioner · Brenneman v. Commissioner
Most-quoted passages
The sentences later courts lift from this opinion, ranked by how many decisions quote each — the parts of the opinion doing the work. These counts are smaller than the citation total above because most of the 9 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“To tax the petitioners upon income which can not be said to be 'distributable income' with finality and certainty as a matter of local law * * *.”
1 later decision quote this exact passage
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.