Helvering v. Stockholms Enskilda Bank’s Empirical Analysis
293 U.S. 84 · 1934
Citation profile
264 federal appellate · 42 district · 61 state decisions
How this case has been cited
Cited by 755 later decisions (74 by the Supreme Court) — most recently January 2024 · most notably Dewsnup v. Timm (1992), Commissioner of Internal Revenue v. Glenshaw Glass Company (1955)
264 federal appellate · 42 district · 61 state decisions — followed in 17 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
reviewedHelvering v. Stockholms Enskilda Bank (from District of Columbia Circuit Court of Appeals)
Relationships
Relies on Eisner v. Macomber · Atlantic Cleaners & Dyers, Inc. v. United States · United States v. Wiltberger · Irwin v. Gavit
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 755 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“that intention is to be ascertained, not by taking the word or clause in question from its setting and viewing it apart, but by considering it in connection with the context, the general purposes of the statute in which it is found, the occasion and circumstances of its use, and other appropriate tests for the ascertainment of the legislative will.”
8 later decisions quote this exact passage · from the majority“identical words used in different parts of the same act are intended to have the same meaning.”
8 later decisions quote this exact passage · from the majority“in such dissimilar connections as to warrant the conclusion that they were employed in the different parts of the act with different intent.”
6 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.