Bennet v. Helvering’s Empirical Analysis
137 F.2d 537 · 1943
Citation profile
19 federal appellate ·
How this case has been cited
Cited by 31 later decisions — most recently September 2018 · most notably Ross v. Commissioner (1948), United States v. Costello (1955)
19 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 Bull v. United States · Continental Illinois Nat Bank Trust Co of Chicago v. Chicago R I & P Ry Co · Stone v. White · Stearns Co of Boston Mass v. United States · Helvering v. Salvage
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 31 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“as to any fact by his earlier return, but that if the earlier assessment were made upon one theory of law, the same theory must be consistently followed thereafter * * * . With deference * * * [this theory] seems to us, not only to have all the vices of an estoppel as to the facts, but not to have even the excuse which that doctrine has: i.e., that in making his return a taxpayer does represent that it contains his complete gross income; something which the Commissioner cannot know. * * * See also Ross v. Commissioner, 169 F.2d 483 , 493-494 (1st Cir. 1948) . For a contrary view that the”
1 later decision quote this exact passage · from the majority“While the doctrine [of consistent dealing] is urged in the name of equity, it is far from clear where the equities are in this case. The statute of limitations itself has equitable aspects and the difficulty with respondent's [Commissioner's] argument is that `it does not do equity unless supplemented by what in the end comes to a reassessment of the first tax' in violation of the statute of limitations.”
1 later decision quote this exact passage · from the majority“: That theory is, not that the taxpayer was here”
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.