Equitable Life Assur Soc of United States v. Commissioner of Internal Revenue’s Empirical Analysis
321 U.S. 560 · 1944
Citation profile
54 federal appellate · 6 district · 6 state decisions
How this case has been cited
Cited by 96 later decisions (9 by the Supreme Court) — most recently September 1982 · most notably John Kelley Co. v. Commissioner (1946), Pope v. United States (1944)
54 federal appellate · 6 district · 6 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
reviewedEquitable Life Assur. Soc. of United States v. Helvering (from Second Circuit Court of Appeals)
Relationships
Relies on New Colonial Ice Co. v. Helvering · Deputy v. du Pont · Dobson v. Commissioner · Old Colony Co v. Commissioner of Internal Revenue · Kalb v. Feuerstein
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.