Patty v. Helvering’s Empirical Analysis
98 F.2d 717 · 1938
Citation profile
20 federal appellate ·
How this case has been cited
Cited by 27 later decisions — most recently May 2008 · most notably Flanagan v. Helvering (1940), Earle v. Woodlaw (1957)
20 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.
Relationships
Applies 26 U.S.C. § 115
Relies on Gregory v. Helvering · McGuire v. Commissioner · Hyman v. Helvering · Randolph v. Commissioner · Brown v. Commissioner of Internal Revenue
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.