Lynch v. Commissioner’s Empirical Analysis
1954
Citation profile
18 federal appellate · 2 state decisions
How this case has been cited
Cited by 27 later decisions — most recently August 2008 · most notably Fairmont Aluminum Co. v. Commissioner (1955), Independent Petroleum Workers of America, Inc. v. American Oil Co. (1963)
18 federal appellate · 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 Commissioner v. Sunnen · United States v. Munsingwear, Inc. · Commissioner of Internal Revenue v. Culbertson · Commissioner v. Tower · Southern Pacific Railroad v. United States
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.