Herbert v. Riddell’s Empirical Analysis
1952
Citation profile
14 federal appellate · 2 state decisions
How this case has been cited
Cited by 40 later decisions — most recently May 1998 · most notably Imburgia v. Commissioner (1954), Estate of Baron v. Commissioner (1984)
14 federal appellate · 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. § 113 · 26 U.S.C. § 115 · 26 U.S.C. § 148 · 26 U.S.C. § 22
Relies on United States v. United States Gypsum Co. · New Colonial Ice Co. v. Helvering · Gregory v. Helvering · Holmberg v. Armbrecht · Helvering v. Horst
Most-quoted passages
The sentences later courts lift from this opinion, ranked by how many decisions quote each — the parts of the opinion doing the work. These counts are smaller than the citation total above because most of the 40 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[W]e think that it cannot be gainsaid that what was done by Milspinmar Corporation in the acquisition and recording of title to the land in question, the surveying of the land, the paying of taxes on it, the searching of titles, the sale of timber from it, the negotiation of contracts for its sale in different parcels, its actual sale, its receipt of purchase money security deeds, its release of these security deeds and its satisfaction of these deeds of record, together with the other activities naturally flowing from these transactions, such as the reae-quisition of a tract from one purchaser, the acquisition of an additional tract in order to clear title, are the “equivalent of business activity,” and amount to “the carrying on of business by the corporation.””
1 later decision quote this exact passage“The principle has been reaffirmed repeatedly by the Supreme Court and by the Courts of Appeals. In [ Gregory v. Helvering, 293 U.S. 465, 469 , 55 S.Ct. 266 , 79 L.Ed. 596 (1935)], the Supreme Court, in 1935, epitomized the principle in a sentence which has been quoted approvingly ever since: `The legal right of a taxpayer to decrease the amount of what otherwise would be his taxes, or altogether avoid them, by means which the law permits, cannot be doubted.'”
1 later decision quote this exact passage““The testimony of one credible witness as to a fact, if not contradicted, and if not inherently improbable, is sufficient to establish such fact. The principle obtained in the law of taxation.””
1 later decision quote this exact passage
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.