Helvering v. Hormel’s Empirical Analysis
111 F.2d 1 · 1940
Citation profile
37 federal appellate · 4 district · 1 state decisions
How this case has been cited
Cited by 61 later decisions (4 by the Supreme Court) — most recently November 2013 · most notably Hormel v. Helvering (1941), White v. Higgins (1940)
37 federal appellate · 4 district · 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
Relies on Helvering v. Clifford · Helvering v. Gowran · Helvering v. Rankin · Douglas v. Willcuts · Burnet v. Commonwealth Improvement Co.
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 61 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“'Gross income’ includes gains, profits, and income derived from salaries, wages, or compensation for personal service, of whatever kind and in whatever form paid, or from professions, vocations, trades, businesses, commerce, or sales, or dealings in property, whether real or personal, growing out of the ownership or use of or interest in such property; also from interest, rent, dividends, securities, or the transaction of any business carried on for gain or profit, or gains or profits and income derived from any source whatever. . . .”
1 later decision quote this exact passage · from the majoritye.g. Hormel v. Helvering““(2) may, in the discretion of the grantor or of any person not having a substantial adverse interest in the disposition of such part of the income, be distributed to the grantor; . . ."”
1 later decision quote this exact passage · from the majoritye.g. Hormel v. Helvering““(1) in the grantor, either alone or in conjunction with any person not having a substantial adverse interest in the disposition of such part of the corpus or the income therefrom, or”
1 later decision quote this exact passage · from the majoritye.g. Hormel v. Helvering
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.