Leh v. Commissioner’s Empirical Analysis
1957
Citation profile
2 federal appellate ·
How this case has been cited
Cited by 25 later decisions — most recently May 2002 · most notably Luna v. Commissioner (1964), Commissioner v. Pittston Co. (1958)
2 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
Relies on Sweet v. United States · Adams v. Maryland · H. J. Lewis Oyster Co. v. United States · Commissioner v. Starr Bros. · Commissioner of Internal Revenue v. Golonsky. Commissioner of Internal Revenue v. Gold
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.