Lea v. Commissioner’s Empirical Analysis
96 F.2d 55 · 1938
Citation profile
5
cited by 5 later decisions
April 1947
most recently cited
2 federal appellate ·
Relationships
Applies 26 U.S.C. § 112 · 26 U.S.C. § 113 · 26 U.S.C. § 115
Relies on Gregory v. Helvering · Chisholm v. Commissioner of Internal Revenue · Electrical Securities 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.