Lilienthal v. Commissioner’s Empirical Analysis
80 F.2d 411 · 1935
Citation profile
3 federal appellate ·
How this case has been cited
Cited by 10 later decisions — most recently June 1959
3 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. § 111 · 26 U.S.C. § 112 · 26 U.S.C. § 933 · 26 U.S.C. § 934
Relies on Pinellas Ice & Cold Storage Co. v. Commissioner · Cortland Specialty Co. v. Commissioner · West Texas Refining & Development Co. v. Commissioner · Prairie Oil & Gas Co. v. Motter · C. H. Mead Coal Co. v. Commissioner of Internal Revenue
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.