United States Industrial Alcohol Co. v. Helvering’s Empirical Analysis
137 F.2d 511 · 1943
Citation profile
14 federal appellate ·
How this case has been cited
Cited by 40 later decisions — most recently January 1994 · most notably Richard M. Boe and Mary Lots Boe v. Commissioner of Internal Revenue (1962), Commissioner v. Seaboard Finance Co. (1966)
14 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 Cohan v. Commissioner · United States v. Ludey · Lucas v. · Commissioner of Internal Revenue v. Union Pac. R. Co. · Kittredge v. Commissioner of Internal Revenue
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 40 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[in] such an industry — for that matter — in any industry continuity of sales is a condition of continued existence; once they stop, it is extremely hard, if not impossible, to start up the business again. Therefore the power to sell over the period immediately after the business is taken over, insuring as it does against such a break, has a value quite independent of any profit that may be got from those particular sales.”
2 later decisions quote this exact passage · from the majority“contributed in any substantial degree to the value of the business.”
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.