Heller v. Commissioner’s Empirical Analysis
1943
Citation profile
5 federal appellate · 1 district ·
How this case has been cited
Cited by 44 later decisions (1 by the Supreme Court) — most recently October 1970 · most notably Woodward v. Commissioner (1970), James Armour, Inc. v. Commissioner (1964)
5 federal appellate · 1 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 Gregory v. Helvering · Minnesota Tea Co. v. Helvering · Helvering v. Alabama Asphaltic Limestone Co. · Continental Mills, Inc. v. United States · Appeal of First National Bank of St. Louis
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 44 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(a) Expenses.— **♦*•*• (2) Non-trade or non-business expenses. — In the case of an individual, all the ordinary and necessary expenses paid or Incurred during the taxable year for the production or collection of income, or for the management, conservation, or maintenance of property held for the production of income.”
3 later decisions quote this exact passage“Congress intended that some expenditures pertaining to assets of a purely capital nature were to be allowed as deductions from gross income.”
1 later decision quote this exact passage“property held for the production of income,”
1 later decision quote this exact passage
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.