Loetscher Co. v. Birmingham’s Empirical Analysis
1950
Citation profile
6
cited by 6 later decisions
February 1957
most recently cited
6 federal appellate ·
Relationships
Applies 26 U.S.C. § 501 · 28 U.S.C. § 1346 (Federal Tort Claims Act)
Relies on Commissioner v. Clarion Oil Co. · Aramo-Stiftung v. Commissioner · United States ex rel. Zucker v. Osborne · Clarion Oil Co. v. Commissioner · Oak Commercial Corp. 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.