Helvering v. Smith’s Empirical Analysis
132 F.2d 965 · 1942
Citation profile
2 federal appellate · 1 district · 1 state decisions
Relationships
Relies on Burnet v. Sanford & Brooks Co. · Helvering v. Rankin · Bingham v. Commissioner of Internal Revenue · Mahler v. Commissioner · Underwood v. Commissioner
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 9 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“, while a deduction for a loss is allowable only when it is actually”
1 later decision quote this exact passage · from the majority“, a loss of either sort must be shown or proved by some”
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.