Ludlow v. Commissioner’s Empirical Analysis
1961
Citation profile
14
cited by 14 later decisions
October 1982
most recently cited
4 federal appellate ·
How this case has been cited
Cited by 14 later decisions — most recently October 1982
4 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. § 453
Relies on Blum's, Inc. v. Commissioner · Hammond v. Commissioner · Boone v. Commissioner · First Savings & Trust Co. v. Commissioner · Funsten 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.