Lester v. Commissioner’s Empirical Analysis
1959
Citation profile
10
cited by 10 later decisions
1
cited 1 times by the Supreme Court
November 1984
most recently cited
How this case has been cited
Cited by 10 later decisions (1 by the Supreme Court) — most recently November 1984
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
Applies 26 U.S.C. § 22
Relies on Weil v. Commissioner · Budd v. Commissioner · Boettiger v. Commissioner · Budd v. Commissioner · Mandel 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.