Heyman v. Commissioner’s Empirical Analysis
176 F.2d 389 · 1949
Citation profile
13
cited by 13 later decisions
August 1980
most recently cited
8 federal appellate ·
How this case has been cited
Cited by 13 later decisions — most recently August 1980
8 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
Relies on Gregory v. Helvering · Helvering v. Horst · Commissioner of Internal Revenue v. Court Holding Co · Lucas v. Earl · Higgins v. Smith
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.