Rodiek v. Helvering’s Empirical Analysis
87 F.2d 328 · 1937
Citation profile
2 federal appellate ·
How this case has been cited
Cited by 7 later decisions (2 by the Supreme Court) — most recently December 1961
2 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.
Appellate journey
reviewedthe decision below (from New York Eastern District Court)
Relationships
Applies 26 U.S.C. § 410 (§ 1011 of the Employee Retirement Income Security Act of 1974) · 26 U.S.C. § 412 (§ 1013 of the Employee Retirement Income Security Act of 1974)
Relies on Helvering v. St. Louis Union Trust Co. · City Bank Farmers' Trust Co. v. Bowers
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.