Lehmann v. Commissioner’s Empirical Analysis
1930
Citation profile
5
cited by 5 later decisions
February 1962
most recently cited
1 federal appellate · 1 district ·
How this case has been cited
Cited by 5 later decisions — most recently February 1962
1 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 Moir v. Commissioner · Continental Accounting & Audit Co. v. Commissioner · Barton v. Commissioner · Sprague v. Commissioner · Rogers 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.