Harter v. Helvering’s Empirical Analysis
79 F.2d 12 · 1935
Citation profile
18
cited by 18 later decisions
2
cited 2 times by the Supreme Court
August 1971
most recently cited
9 federal appellate · 1 district ·
How this case has been cited
Cited by 18 later decisions (2 by the Supreme Court) — most recently August 1971
9 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. § 932 · 26 U.S.C. § 934
Relies on Commissioner v. Sansome · United States v. Kauffmann
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.