Commissioner v. Lehman’s Empirical Analysis
165 F.2d 383 · 1948
Citation profile
20 federal appellate · 2 district · 2 state decisions
How this case has been cited
Cited by 36 later decisions — most recently October 1977 · most notably Hatch's Estate v. Commissioner (1952), United States v. American National Bank of Jacksonville (1958)
20 federal appellate · 2 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
Relies on Williams v. McGowan · Helvering v. Smith · Thornley v. Commissioners of Internal Revenue · Rossmoore v. Commissioner · Darcy v. Commissioner of Internal Revenue
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.