Helvering v. Independent Life Insurance’s Empirical Analysis
292 U.S. 371 · 1934
Citation profile
98 federal appellate · 3 district · 10 state decisions
How this case has been cited
Cited by 232 later decisions (28 by the Supreme Court) — most recently June 2024 · most notably New Colonial Ice Co. v. Helvering (1934), Helvering v. Taylor (1935)
98 federal appellate · 3 district · 10 state decisions
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.
Appellate journey
reviewedCommissioner v. Independent Life Ins. (from Sixth Circuit Court of Appeals)
Relationships
Relies on Eisner v. Macomber · Brushaber v. Union Pacific Railroad · Doyle v. Mitchell Bros. · Pollock v. Farmers' Loan & Trust Co. · Pollock v. Farmers' Loan & Trust Co.
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 232 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“* * * Such rental value shall not be less than a sum which in addition to any rents received from other tenants shall provide a net income (after deducting taxes, depreciation, and all other expenses) at the rate of 4 per centum per annum of the book value at the end of the taxable year of the real estate so owned or occupied.”
2 later decisions quote this exact passage · from the majority“Congress has unquestioned power to condition, limit, or deny deductions from gross income in arriving at the net which is to be taxed,”
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.