Lovelace v. Commissioner’s Empirical Analysis
1974
Citation profile
1
cited by 1 later decisions
July 1979
most recently cited
Relationships
Applies 26 U.S.C. § 214
Relies on Moritz v. Commissioner · Moritz v. Commissioner · Seaman v. Commissioner · Smail 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.