Clifford v. Helvering’s Empirical Analysis
105 F.2d 586 · 1939
Citation profile
6 federal appellate · 1 state decisions
How this case has been cited
Cited by 10 later decisions (2 by the Supreme Court) — most recently December 2013
6 federal appellate · 1 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.
Appellate journey
Relationships
Applies 26 U.S.C. § 166
Relies on Lucas v. Earl · Helvering v. Gowran · Corliss v. Bowers · Blair v. Commissioner · United States v. Missouri Pacific Railroad
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 10 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“whether as part of the corpus or principal thereof or as investments or proceeds and any income therefrom, upon such terms and for such consideration”
1 later decision quote this exact passage · from the majority“any cash or money in the trust estate or any income therefrom”
1 later decision quote this exact passage · from the majority“without restriction'’ because of their “speculative character”
1 later decision quote this exact passage · from the majority
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.