Ludden v. Commissioner’s Empirical Analysis
1977
Citation profile
2 federal appellate · 1 district ·
How this case has been cited
Cited by 20 later decisions — most recently January 2020
2 federal appellate · 1 district ·
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. § 401 (Self-Employed Individuals Tax Retirement Act of 1962)
Relies on Aero Rental v. Commissioner · Time Oil Co. v. Commissioner of Internal Revenue · Time Oil Co. v. Commissioner · Quality Brands, Inc. v. Commissioner · Myron v. United States
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.