Irvine v. Helvering’s Empirical Analysis
99 F.2d 265 · 1938
Citation profile
14 federal appellate · 3 district · 2 state decisions
How this case has been cited
Cited by 25 later decisions — most recently June 1992 · most notably Scott v. Commissioner (1941), Estate of Emmet Awtry, Deceased, Nellie Awtry v. Commissioner of Internal Revenue (1955)
14 federal appellate · 3 district · 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. § 311
Relies on Phillips v. Commissioner · Phillips v. Commissioner · Tyler v. United States · McDonald v. Williams · Gwinn 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.