Helvering v. Jones’s Empirical Analysis
120 F.2d 828 · 1941
Citation profile
20 federal appellate · 1 district ·
How this case has been cited
Cited by 30 later decisions — most recently July 1984 · most notably A. J. Industries, Inc. v. United States (1974), Freeland v. Commissioner (1980)
20 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. Hammel · Electro-Chemical Engraving Co. v. Commissioner · Pocoke v. Peterson · Commissioner v. Hoffman · Hickman v. Link
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.
““A mere intention to abandon is ineffectual unless coupled with a voluntary relinquishment of possession and control. To abandon real property there must be a concurrence of the act of leaving the premises vacant and unoccupied with the intention of not returning. There must be some clear and unmistakable affirmative act indicating a purpose to repudiate ownership.””
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.