Helvering v. Johnson’s Empirical Analysis
104 F.2d 140 · 1939
Citation profile
20 federal appellate ·
How this case has been cited
Cited by 29 later decisions (3 by the Supreme Court) — most recently May 1955 · most notably Higgins v. Smith (1940), Ætna Life Ins. v. Kepler (1941)
20 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. § 112
Relies on Gregory v. Helvering · Eisner v. Macomber · Gunning v. Cooley · Phillips v. Commissioner · Cannon Mfg Co v. Cudahy Packing Co
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.