Helvering v. Reybine’s Empirical Analysis
83 F.2d 215 · 1936
Citation profile
8 federal appellate ·
How this case has been cited
Cited by 14 later decisions — most recently April 1966
8 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. § 411 (§ 1012 of the Employee Retirement Income Security Act of 1974)
Relies on Old Colony Trust Co. v. Commissioner · Chase Nat Bank of City of New York v. United States · Burnet v. Wells · Levy's Estate v. Commissioner of Internal Revenue · Heiner v. Grandin
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.