Heiner v. Gwinner’s Empirical Analysis
114 F.2d 723 · 1940
Citation profile
7 federal appellate · 1 district ·
How this case has been cited
Cited by 17 later decisions — most recently June 1978
7 federal appellate · 1 district ·
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
Relies on Helvering v. Tex-Penn Oil Co. · Niles Bement Pond Co. v. United States · Commissioner of Internal Revenue v. Liberty Bank & Trust Co. · Schuh Trading Co. v. Commissioner of Internal Revenue · Chatham Phenix Nat. Bank & Trust Co. v. Helvering
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 17 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“* * * in the peculiar circumstances of this case, the shares of Transcontinental stock, regard being had to their highly speculative quality and to the terms of a restrictive agreement making a sale thereof impossible, did not have a fair market value, capable of being ascertained with reasonable certainty.”
2 later decisions 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.