Helvering v. Bruun’s Empirical Analysis
105 F.2d 442 · 1939
Citation profile
3 federal appellate · 1 state decisions
How this case has been cited
Cited by 7 later decisions (2 by the Supreme Court) — most recently July 1958
3 federal appellate · 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.
Appellate journey
Relationships
Applies 26 U.S.C. § 22
Relies on Eisner v. Macomber · Lucas v. American Code Co. · M. E. Blatt Co. v. United States · Armstrong Cork Co. v. Merchants' Refrigerating Co. · Miller v. Gearin
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.