Helvering v. Hickman’s Empirical Analysis
70 F.2d 985 · 1934
Citation profile
17 federal appellate ·
How this case has been cited
Cited by 26 later decisions (2 by the Supreme Court) — most recently May 1997 · most notably Commissioner v. Harmon (1944), United States v. Brodie (1988)
17 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.
Relationships
Applies 26 U.S.C. § 951
Relies on Lucas v. Earl · Poe v. Seaborn · United States v. Robbins · United States v. Malcolm · Goodell v. Koch
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.