Helvering v. Roth’s Empirical Analysis
115 F.2d 239 · 1940
Citation profile
21 federal appellate · 1 district ·
How this case has been cited
Cited by 30 later decisions — most recently November 1966 · most notably Osenbach v. Commissioner (1952), Herbert's Estate v. Commissioner (1943)
21 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 United States v. Carter
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 30 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“There can be no doubt that such a transaction results in a gain to someone, and § 22 (a), 26 U. S. C. A. Int. Rev. Code, §22 (a), included “gains * * * of whatever kind.” The notes by hypothesis were worthless when the executors got them; it was not a case of mistake as to their values; they were worth what the executors could have realized on them and that was nil. When they were paid in full, there was certainly a realized gain and not a mere increase in value. The general intent of the statute was to tax all realized gains and the only possible question is whether the language was so inept as to let such a case escape through its meshes. We can see no reason for so restricting its scope.”
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.