Rand v. Helvering’s Empirical Analysis
77 F.2d 450 · 1935
Citation profile
29
cited by 29 later decisions
March 2004
most recently cited
21 federal appellate · 1 district ·
How this case has been cited
Cited by 29 later decisions — most recently March 2004 · most notably Boyett Et Ux. v. Commissioner of Internal Revenue (1953), Banks v. Commissioner (1963)
21 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
Relies on Shoenberg 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.