Helvering v. Kehoe’s Empirical Analysis
309 U.S. 277 · 1940
Citation profile
207 federal appellate · 2 state decisions
How this case has been cited
Cited by 317 later decisions (10 by the Supreme Court) — most recently June 1992 · most notably Dobson v. Commissioner (1943), Webb v. Commissioner (1968)
207 federal appellate · 2 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
reviewedKehoe v. Commissioner of Internal Revenue (from Third Circuit Court of Appeals)
Relationships
Relies on Helvering v. Rankin · General Utilities & Operating Co. v. Helvering · Elmhurst Cemetery Co of Joliet v. Commissioner of Internal Revenue · Russell v. Todd
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.