Helvering v. New York Trust Co.’s Empirical Analysis
292 U.S. 455 · 1934
Citation profile
225 federal appellate · 23 district · 46 state decisions
How this case has been cited
Cited by 575 later decisions (54 by the Supreme Court) — most recently August 2019 · most notably United States v. American Trucking Associations (1940), United States Marcus v. Hess (1943)
225 federal appellate · 23 district · 46 state decisions — followed in 12 states
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
reviewedNew York Trust Co. v. Commissioner (from Second Circuit Court of Appeals)
Relationships
Relies on Crooks v. Harrelson · Old Colony Co v. Commissioner of Internal Revenue · Heiner v. Donnan · Fawcus Mach Co v. United States · Burnet v. Guggenheim
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 575 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““But the expounding of a statutory provision strictly according to the letter without regard to other parts of the act and legislative history would often defeat the object intended to be accomplished.””
8 later decisions quote this exact passage · from the majority““* * * The rulings * * * ‘have none of the force or effect of Treasury Decisions and do not commit the Department to any interpretation of the law.’ See cautionary notice published in the bulletins containing these rulings.””
6 later decisions quote this exact passage · from the majority““It is the duty of this Court to give effect to the intent of Congress. Primarily this intent is ascertained by giving the words their natural significance, but if this leads to an unreasonable result plainly at variance with the policy of the legislation as a whole, we must examine the matter further. We may then look to the reason of the enactment and inquire into its antecedent history and give it effect in accordance with its design and purpose, sacrificing, if necessary, the literal meaning in order that the purpose may not fail.””
5 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.