Lockard v. Commissioner’s Empirical Analysis
166 F.2d 409 · 1948
Citation profile
18 federal appellate ·
How this case has been cited
Cited by 34 later decisions — most recently April 1985 · most notably DeJong v. Commissioner (1962), Putoma Corp. v. Commissioner (1979)
18 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. § 22
Relies on Helvering v. Clifford · Order of Railroad Telegraphers v. Railway Express Agency, Inc. · Ithaca Trust Co. v. United States · Sanford's Estate v. Commissioner of Internal Revenue · Harrison v. Schaffner
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.