Lilly v. Smith’s Empirical Analysis
96 F.2d 341 · 1938
Citation profile
6 federal appellate · 1 district · 1 state decisions
How this case has been cited
Cited by 17 later decisions — most recently September 2014
6 federal appellate · 1 district · 1 state decisions
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. § 410 (§ 1011 of the Employee Retirement Income Security Act of 1974)
Relies on Crooks v. Harrelson · Tyler v. United States · Lang v. Commissioner · Foster v. Commissioner of Internal Revenue · Bowers 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.