National Lead Co. v. Commissioner’s Empirical Analysis
336 F.2d 134 · 1964
Citation profile
5 federal appellate ·
How this case has been cited
Cited by 16 later decisions — most recently December 1994
5 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
Applies 26 U.S.C. § 22
Relies on Higgins v. Smith · Costello v. United States · Reserve Life Insurance v. Bankers Life & Casualty Co. · Riley Inv Co v. Commissioner of Internal Revenue · Haggar Co. v. Helvering
Most-quoted passages
The sentences later courts lift from this opinion, ranked by how many decisions quote each — the parts of the opinion doing the work. These counts are smaller than the citation total above because most of the 16 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“transactions, which do not vary control or change the flow of economic benefits, are to be dismissed from consideration”
1 later decision quote this exact passage · from the majoritye.g. Grey 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.