Little v. Helvering’s Empirical Analysis
75 F.2d 436 · 1935
Citation profile
8 federal appellate · 1 district ·
How this case has been cited
Cited by 19 later decisions (2 by the Supreme Court) — most recently June 1992
8 federal appellate · 1 district ·
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. § 1055 · 26 U.S.C. § 955
Relies on New Colonial Ice Co. v. Helvering · Helvering v. Taylor · United States v. S S White Dental Mfg Co of Pennsylvania · Burnet v. Houston · Shiman 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.