Lowenthal v. Commissioner’s Empirical Analysis
1968
Citation profile
2
cited by 2 later decisions
May 1972
most recently cited
Relationships
Applies 26 U.S.C. § 911
Relies on Cohan v. Commissioner · Bessenyey v. Commissioner · Bessenyey v. Commissioner · Hirsch v. Commissioner · Morton v. Commissioner of Internal Revenue
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.