Lockwood v. McGowan’s Empirical Analysis
1936
Citation profile
3
cited by 3 later decisions
2
cited 2 times by the Supreme Court
May 1938
most recently cited
1 federal appellate ·
Relationships
Applies 26 U.S.C. § 412 (§ 1013 of the Employee Retirement Income Security Act of 1974)
Relies on Porter v. Commissioner · Atlantic Coast Line Railroad v. Powe · Glaser 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.