Lay v. Commissioner’s Empirical Analysis
1977
Citation profile
1 federal appellate ·
How this case has been cited
Cited by 25 later decisions — most recently January 2013 · most notably Goodwin v. Commissioner (1980), Duncan Industries, Inc., etc. v. Commissioner (1979)
1 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
Relies on Deputy v. du Pont · Commissioner of Internal Revenue v. Court Holding Co · Old Colony Co v. Commissioner of Internal Revenue · Higginbotham-Bailey-Logan Co. v. Commissioner · Lovejoy 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.