Lloyd v. Delaney’s Empirical Analysis
181 F.2d 941 · 1950
Citation profile
7
cited by 7 later decisions
July 1954
most recently cited
5 federal appellate ·
Relationships
Applies 26 U.S.C. § 421
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 7 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““Abatement of Tax for Members of Armed Forces Upon Death. “In the case of any individual who dies on or after December 7, 1941, while in active service as a member of the military or naval forces of the United States or of any of the other United Nations and prior to January 1, 1948— “(a) the tax imposed by this chapter shall not apply with respect to the taxable year in which falls the date of his death, or with respect to any prior taxable year (ending on or after December 7, 1941) during any part of which he was a member of such forces; ””
1 later decision quote this exact passagee.g. Allen v. Bickerstaff
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.