Drier v. Helvering’s Empirical Analysis
72 F.2d 76 · 1934
Citation profile
15 federal appellate ·
How this case has been cited
Cited by 29 later decisions (3 by the Supreme Court) — most recently May 1988 · most notably Kieselbach v. Commissioner (1943), Seaside Improvement Co. v. Commissioner of Internal Revenue (1939)
15 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. § 2001 (Excise, Estate, and Gift Tax Adjustment Act of 1970)
Relies on Eisner v. Macomber · Lucas v. American Code Co. · United States v. S S White Dental Mfg Co of Pennsylvania · Doyle v. Mitchell Bros. · Seaboard Air Line Railway Co. v. United States
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.