Van Clief v. Helvering’s Empirical Analysis
135 F.2d 254 · 1943
Citation profile
4 federal appellate · 2 district ·
How this case has been cited
Cited by 21 later decisions — most recently April 1967
4 federal appellate · 2 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 Sampsell v. Imperial Paper & Color Corp. · Mahler v. Commissioner · American Cigar Co. v. Commissioner · Gimbel v. Commissioner · Edward Katzinger Co. 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 21 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“* * The fact that Van Clief made the advances to keep the corporation afloat rather than to liquidate it, has no tendency to show that a voluntary addition to capital rather than a loan was intended.’ ””
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.