Hale v. Helvering’s Empirical Analysis
85 F.2d 819 · 1936
Citation profile
65 federal appellate · 10 district ·
How this case has been cited
Cited by 130 later decisions — most recently October 1998 · most notably Bingham v. Commissioner of Internal Revenue (1939), Harold Wener v. Commissioner of Internal Revenue, Molly Wener v. Commissioner of Internal Revenue (1957)
65 federal appellate · 10 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. § 101 · 26 U.S.C. § 23
Relies on Caminetti v. United States · Burnet v. Harmel · Old Colony Co v. Commissioner of Internal Revenue · Lynch v. Alworth-Stephens Co. · DeGanay v. Lederer
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.