Lewis v. Commissioner’s Empirical Analysis
160 F.2d 839 · 1947
Citation profile
5 federal appellate ·
How this case has been cited
Cited by 10 later decisions — most recently September 1975
5 federal appellate ·
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. § 112 · 26 U.S.C. § 115 · 26 U.S.C. § 117
Relies on Gregory v. Helvering · Dobson v. Commissioner · Helvering v. Rankin · Commissioner of Internal Revenue v. Scottish American Inv Co · Jefferson & Clearfield Coal & Iron Co. v. United States
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.