Heffernan v. Alexander’s Empirical Analysis
48 F.2d 855 · 1931
Citation profile
3
cited by 3 later decisions
March 1961
most recently cited
2 federal appellate ·
Relationships
Applies 26 U.S.C. § 1061 (§ 13309 of the Tax Cuts and Jobs Act of 2017)
Relies on Florsheim Bros. Drygoods Co. v. United States · United States v. Updike · Francis v. McNeal · Lewis Trustee v. United States · Smietanka v. Indiana Steel 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.