Lowenthal v. Commissioner’s Empirical Analysis
169 F.2d 694 · 1948
Citation profile
16 federal appellate · 1 district ·
How this case has been cited
Cited by 33 later decisions — most recently February 1981 · most notably United States v. Fewell (1958), Television Industries, Inc. v. Commissioner (1960)
16 federal appellate · 1 district ·
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 John Kelley Co. v. Commissioner · Jefferson & Clearfield Coal & Iron Co. v. United States · Vicksburg v. O'Brien · Kirschenbaum v. Commissioner of Internal Revenue · Hirsch 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.