Lewis v. Commissioner’s Empirical Analysis
1947
Citation profile
5
cited by 5 later decisions
December 1993
most recently cited
1 federal appellate · 1 district ·
How this case has been cited
Cited by 5 later decisions — most recently December 1993
1 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
Relies on Welch v. Helvering · Deputy v. du Pont · Le Blanc v. Commissioner · Mitchell v. Commissioner · Seese 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.