Helvering v. Gambrill’s Empirical Analysis
313 U.S. 11 · 1941
Citation profile
3 federal appellate ·
How this case has been cited
Cited by 29 later decisions (5 by the Supreme Court) — most recently March 1978 · most notably Helvering v. Reynolds (1941), Merrill v. Commissioner (1963)
3 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.
Appellate journey
reviewedCommissioner of Internal Revenue v. Gambrill (from Second Circuit Court of Appeals)
Relationships
Relies on McFeely v. Commissioner · Maguire v. Commissioner · Commissioner of Internal Revenue v. Gambrill · Earley v. Chicago, Milwaukee, St. Paul & Pacific Railroad
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.