Lund v. Commissioner’s Empirical Analysis
1966
Citation profile
12
cited by 12 later decisions
January 2012
most recently cited
How this case has been cited
Cited by 12 later decisions — most recently January 2012
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. § 162
Relies on Carlucci v. Commissioner · Sandt v. Commissioner · Watson v. Commissioner · Condit v. Commissioner of Internal Revenue · Welsh 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.