Lewis v. Commissioner’s Empirical Analysis
1954
Citation profile
2
cited by 2 later decisions
July 1959
most recently cited
2 federal appellate ·
Relationships
Applies 26 U.S.C. § 23
Relies on Commissioner of Internal Revenue v. Flowers · Bixler v. Commissioner · Leach v. Commissioner · Kershner v. Commissioner · Duncan 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.