Helvering v. Gordon’s Empirical Analysis
134 F.2d 685 · 1943
Citation profile
15 federal appellate ·
How this case has been cited
Cited by 26 later decisions — most recently September 2018 · most notably A. J. Industries, Inc. v. United States (1974), Yarbro v. Commissioner (1984)
15 federal appellate ·
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. National Grocery Co. · Lucas v. American Code Co. · United States v. S S White Dental Mfg Co of Pennsylvania · Weiss v. Wiener · De Loss 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 26 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“In one case, as in another, the loss has taken place and the retention of bare legal title becomes a circumstance without significance that should not prevent the taxpayer from taking the deduction in the year in which the loss occurs or permit him to postpone it at will to some later year when it will produce a larger reduction of tax liability.”
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.