Lindstrom v. Commissioner’s Empirical Analysis
149 F.2d 344 · 1945
Citation profile
21 federal appellate · 3 district · 2 state decisions
How this case has been cited
Cited by 32 later decisions — most recently July 1978 · most notably Sloane v. Commissioner (1951), Adams v. Morton (1978)
21 federal appellate · 3 district · 2 state decisions
Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.
Relationships
Applies 26 U.S.C. § 107
Relies on New Colonial Ice Co. v. Helvering · Deputy v. du Pont · White v. United States · Helvering v. Hammel · Helvering v. Northwest Steel Rolling Mills, Inc.
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 32 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““(a) Personal services. If at least 80 per centum of the total compensation for personal services covering a period of thirty-six calendar months or more (from the beginning to the completion of such services) is received or accrued in one taxable year by an individual or a partnership, the tax attributable to any part thereof which is included in the gross income of any individual shall not be greater than the aggregate of the taxes attributable to such part had it been included in the gross income of such individual ratably over that part of the period which' precedes the date of such receipt or accrual.””
1 later decision quote this exact passage · from the majority
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.