Lowry v. Commissioner’s Empirical Analysis
1944
Citation profile
15
cited by 15 later decisions
1
states following
October 1948
most recently cited
1 state decisions
Relationships
Applies 26 U.S.C. § 181
Relies on Gregory v. Helvering · Helvering v. Clifford · Higgins v. Smith · United States v. Isham · Meehan v. Valentine
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.