Helvering v. O'Donnell’s Empirical Analysis
94 F.2d 852 · 1938
Citation profile
2 state decisions
How this case has been cited
Cited by 5 later decisions — most recently October 1981
2 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. § 411 (§ 1012 of the Employee Retirement Income Security Act of 1974) · 26 U.S.C. § 412 (§ 1013 of the Employee Retirement Income Security Act of 1974) · 26 U.S.C. § 641
Relies on Ithaca Trust Co. v. United States · Crooks v. Harrelson · Iselin v. United States · United States v. Goldenberg · Feynman v. Rosenthal
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.