Bert v. Helvering’s Empirical Analysis
92 F.2d 491 · 1937
Citation profile
30 federal appellate · 2 district ·
How this case has been cited
Cited by 37 later decisions — most recently September 1991 · most notably Second Carey Trust v. Helvering (1942), Commissioner v. Horseshoe Lease Syndicate (1940)
30 federal appellate · 2 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
Relies on Morrissey v. Commissioner · Hecht v. Malley · Helvering v. Coleman-Gilbert Associates · Crocker v. Malley · Swanson 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.