Lopez v. Commissioner’s Empirical Analysis
2004
Citation profile
5
cited by 5 later decisions
June 2011
most recently cited
Relationships
Applies 26 U.S.C. § 162 · 26 U.S.C. § 183 · 26 U.S.C. § 7491
Relies on Welch v. Helvering · Commissioner of Internal Revenue v. P Groetzinger · Westbrook v. Commissioner · Ogden 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.