Mfg Co v. Helvering’s Empirical Analysis
296 U.S. 389 · 1935
Citation profile
52 federal appellate · 3 district · 1 state decisions
How this case has been cited
Cited by 96 later decisions (7 by the Supreme Court) — most recently August 1960 · most notably Groman v. Commissioner (1937), Schuh Trading Co. v. Commissioner of Internal Revenue (1938)
52 federal appellate · 3 district · 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
reviewedthe decision below (from Fourth Circuit Court of Appeals)
Relationships
Relies on Helvering v. Minnesota Tea 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.