Loftin v. Fahs’s Empirical Analysis
1954
Citation profile
1
cited by 1 later decisions
February 1959
most recently cited
Relationships
Applies 26 U.S.C. § 122
Relies on Davis v. Ellis · National Fruit Product Co. v. United States · Flory Milling Co. v. Commissioner · In re Florida East Coast Ry. Co.
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.