Fay v. Helvering’s Empirical Analysis
120 F.2d 253 · 1941
Citation profile
20 federal appellate · 1 district · 1 state decisions
How this case has been cited
Cited by 96 later decisions — most recently August 2019 · most notably Riss v. Commissioner (1971), Durovic v. Commissioner (1970)
20 federal appellate · 1 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.
Relationships
Relies on Matheson v. Commissioner · United States v. Rogers
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 96 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“an accident, a mishap, some sudden invasion by a hostile agency; it excludes the progressive deterioration of property through a steadily operating cause.”
30 later decisions quote this exact passage · from the majority“fire, storm, shipwreck, or other casualty, or from theft.”
17 later decisions quote this exact passage · from the majority“The insects had obviously been at work for a long time, and the loss had therefore in fact taken place gradually although it was not discovered until it was complete.”
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.