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← 46 TC 310 - Lombard v. Commissioner

Lombard v. Commissioner’s Empirical Analysis

1966

Citation profile

1
cited by 1 later decisions
1
states following
August 1991
most recently cited

1 state decisions

Relationships

Applies 26 U.S.C. § 811

Relies on Burlington Truck Lines, Inc. v. United States · Gartland v. Commissioner · Gartland v. Commissioner · Emery v. United States · Kynett 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.