Helvering v. Combs’s Empirical Analysis
296 U.S. 365 · 1935
Citation profile
111 federal appellate · 18 district · 3 state decisions
How this case has been cited
Cited by 223 later decisions (4 by the Supreme Court) — most recently August 2022 · most notably Morrissey v. Commissioner (1935), Lewis Co v. Commissioner of Internal Revenue (1937)
111 federal appellate · 18 district · 3 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
reviewedCommissioner v. Combs (from Ninth Circuit Court of Appeals)
Relationships
Relies on Morrissey v. Commissioner · Hecht v. Malley · Swanson v. Commissioner · Hecht v. Malley
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.