Levy v. Commissioner’s Empirical Analysis
1966
Citation profile
8
cited by 8 later decisions
December 1997
most recently cited
2 federal appellate ·
How this case has been cited
Cited by 8 later decisions — most recently December 1997
2 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. § 1374
Relies on Welch v. Helvering · Commissioner of Internal Revenue v. South Texas Lumber Co · Boehm v. Commissioner · Ackerman v. United States · Van Products, Inc. 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.