Lamm v. Commissioner’s Empirical Analysis
1975
Citation profile
1
cited by 1 later decisions
September 1977
most recently cited
Relationships
Relies on Howkins v. Commissioner · A. C. Monk & Co. v. Commissioner
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 1 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“fixed or determinable annual or periodical gains, profits, and income.”
1 later decision quote this exact passagee.g. Lamm 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.