Fitch v. Helvering’s Empirical Analysis
70 F.2d 583 · 1934
Citation profile
24
cited by 24 later decisions
1
states following
May 1973
most recently cited
14 federal appellate · 2 district · 1 state decisions
How this case has been cited
Cited by 24 later decisions — most recently May 1973
14 federal appellate · 2 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.
Relationships
Applies 26 U.S.C. § 932 · 26 U.S.C. § 954
Relies on Welch v. Helvering · Wickwire v. Reinecke · Noel v. Parrott · Bass v. Hawley · Jones v. Commissioner
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.