Botz v. Helvering’s Empirical Analysis
134 F.2d 538 · 1943
Citation profile
27 federal appellate · 1 district · 4 state decisions
How this case has been cited
Cited by 56 later decisions (1 by the Supreme Court) — most recently May 2023 · most notably Commissioner v. Stern (1958), Rowen v. Commissioner of Internal Revenue (1954)
27 federal appellate · 1 district · 4 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 Blair v. Commissioner · Helvering v. Stuart · Freuler v. Helvering · Bigelow v. Old Dominion Copper Mining & Smelting Co. · Davis v. Davis
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 56 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“A consent judgment is binding only upon those parties consenting thereto.”
3 later decisions quote this exact passage · from the majority“Where the method of procurement of a judgment against a corporation by an officer and creditor of the corporation worked a fraud in law upon other creditors it may be collaterally attacked.”
1 later decision quote this exact passage · from the majority“Whether a transferee is liable `at law or in equity' depends upon State law”
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.