Leaman v. Commissioner’s Empirical Analysis
1945
Citation profile
2
cited by 2 later decisions
February 1970
most recently cited
1 federal appellate ·
Relationships
Relies on Helvering v. Hallock · Fidelity-Philadelphia Trust Co. v. Rothensies · Commissioner of Internal Revenue v. Field's Estate · Frances Biddle Trust v. Commissioner · Fahnestock 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.