Rollins v. Helvering’s Empirical Analysis
92 F.2d 390 · 1937
Citation profile
9 federal appellate · 2 district · 1 state decisions
How this case has been cited
Cited by 18 later decisions (1 by the Supreme Court) — most recently February 1951
9 federal appellate · 2 district · 1 state decisions
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. § 167
Relies on Corliss v. Bowers · Burnet v. Wells · Reinecke v. Smith · Du Pont v. Commissioner of Internal Revenue · Sawtell 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.