Lloyd v. Commissioner’s Empirical Analysis
55 F.2d 842 · 1932
Citation profile
21 federal appellate · 2 state decisions
How this case has been cited
Cited by 32 later decisions (1 by the Supreme Court) — most recently August 1999 · most notably Welch v. Helvering (1933), Lewis v. Commissioner (1958)
21 federal appellate · 2 state decisions
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. § 955 · 26 U.S.C. § 956
Relies on Von Baumbach v. Sargent Land Co. · Lynch v. Alworth-Stephens Co. · Goldfield Consol Mines Co v. Scott · Hubinger 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.