Lang v. Commissioner’s Empirical Analysis
1941
Citation profile
5
cited by 5 later decisions
January 1948
most recently cited
1 federal appellate ·
Relationships
Applies 26 U.S.C. § 211
Relies on Morgan v. Commissioner · Old Colony Co v. Commissioner of Internal Revenue · Helvering v. Stockholms Enskilda Bank · Brooks-Scanlon Corporation v. United States · Phelps v. United States
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.