Lucas v. Reed
Lucas v. Reed
281 U.S. 699; 50 S. Ct. 352; 74 L. Ed. 1125; 1930 U.S. LEXIS 879; 8 A.F.T.R. (P-H) 11261; 1930 U.S. Tax Cas. (CCH) 9343
(United States Reports)
Cases that cite this one
54 later published cases cite this decision. The 25 that cite it most often are listed here.
- Commissioner of Internal Revenue v. Murphy (2d Cir. 1934)
- Medalie v. Commissioner (United States Board of Tax Appeals 1934)
- Underwood v. Commissioner of Internal Revenue (4th Cir. 1932)
- McDonald v. Commissioner (United States Tax Court 1943)
- Buckner v. Commissioner (2d Cir. 1935)
- Haight v. Commissioner of Internal Revenue (7th Cir. 1931)
- Ogden v. Commissioner (United States Board of Tax Appeals 1931)
- Lohman v. Commissioner (8th Cir. 1943)
- Cochran v. Commissioner (5th Cir. 1943)
- Lewis v. Commissioner of Internal Revenue (3d Cir. 1941)
- Meigs v. United States (1st Cir. 1940)
- Ewart v. Commissioner of Internal Revenue (3d Cir. 1938)
- Pickett v. United States (8th Cir. 1938)
- Saxe v. Anderson (District Court, S.D. New York 1937)
- Devlin v. Commissioner of Internal Revenue (9th Cir. 1936)
- Watson v. Commissioner (3d Cir. 1936)
- Norcross v. Helvering (D.C. Cir. 1935)
- Kremer v. Commissioner (United States Board of Tax Appeals 1934)
- Kremer v. Commissioner (United States Board of Tax Appeals 1934)
- Lewis v. Commissioner of Internal Revenue (3d Cir. 1931)
- Burnet v. Livezey (4th Cir. 1931)
- Elam v. Commissioner (7th Cir. 1930)
- Maness v. Commissioner (United States Tax Court 1970)
- McDonald v. Commissioner (Supreme Court of the United States 1944)
- Silas Mason, Inc. v. State Tax Commission (Wash. 1936)
This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.
Opinion of the Court
Judgment reversed upon the authority of Lucas v. Howard, 280 U. S. 526, and Metcalf & Eddy v. Mitchell, 269 U. S. 514.
Case-law data current through December 31, 2025. Source: CourtListener bulk data.