Liebes v. Commissioner’s Empirical Analysis
63 F.2d 870 · 1933
Citation profile
6 federal appellate ·
How this case has been cited
Cited by 8 later decisions — most recently December 1973
6 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. § 105 · 26 U.S.C. § 1091
Relies on Crooks v. Harrelson · Reinecke v. Northern Trust Co. · Chase Nat Bank of City of New York v. United States · Boston Sand & Gravel Co. v. United States · Burnet v. Guggenheim
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.