Helvering v. Bliss’s Empirical Analysis

Citation profile

177 federal appellate · 18 district · 18 state decisions

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 454 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. ““If the meaning of the act were doubtful, we should still reach the same conclusion. The exemption of income devoted to charity and the reduction of the rate of tax on capital gains were liberalizations of the law in the taxpayer’s favor, were be gotten from motives of public policy, and are not to be narrowly construed.””

   13 later decisions quote this exact passage · from the majority
   e.g. United States v. Pleasants · Riggs National Bank v. United States

2. ““For ‘net income,’ the base specified in section 23 (n) * * * u*pon which the 15 per cent, deduction of charitable contributions is to be calculated, the petitioner would substitute ‘ordinary net income’ as defined in section 101. So to read the act would violate its plain terms and run counter to the history of the legislation. * * * “Commencing with the Revenue Act of 1921 Congress, in order to encourage realization of profits on capital assets, saw fit to relieve gain thus derived of the heavy surtaxes then applicable, and to permit the payment of tax at a flat rate of 12% per cent, on so much of the taxpayer’s income as represented the net gain from capital transactions. * * * “In extending this relief to taxpayers, Congress might have modified the privilege theretofore existing with respect to charitable contributions, by directing that they should be deducted solely from capital net gain or should be apportioned and deducted ratably from ordinary net income and from capital net gain. The Acts, however, evince no such purpose. In the Act of 1928, as will be seen by reference to sections 21, 22 and 23 * * * supra, note 4, the statutory concept of net income is preserved. These sections are found in part 2 of title 1, which deals with ‘Computation of Net Income.’ Section 101, * * * on the other hand, is found under ‘Supplemental Provisions,’ and is captioned ‘Supplement A — Rates of Tax.’ It is obviously directed to the matter of computation of tax on a portion of net inco”

   2 later decisions quote this exact passage · from the majority
   e.g. Lockhart v. Commissioner of Internal Revenue · Pleasants v. United States

3. ““The plain requirements of section 101 are that in ascertaining ordinary • net income there shall be excluded from the computation only items of capital gain, capital loss, and capital deductions. Charitable contributions covered by section 23 (n) [ 26 U.S.C.A. § 23 and note] obviously are not capital deductions as defined by section 101 (c) (3), [ 26 U.S.C.A. § 101 note] but on the contrary are ‘ordinary deductions’ within the meaning of section 101(c) (4). “By the express words of section 23 (n) charitable contributions are to be deducted to ascertain net income as defined in section 21; and nothing in section 101, which prescribes merely a method for segregating a portion of that net income for taxation at a special rate, in any wise alters the right of the taxpayer to take the deduction in accordance with section 23 (n).””

   2 later decisions quote this exact passage · from the majority
   e.g. United States v. Pleasants · Pleasants v. United States