Helvering v. Inter-Mountain Life Insurance’s Empirical Analysis
294 U.S. 686 · 1935
Citation profile
88 federal appellate · 9 district · 17 state decisions
How this case has been cited
Cited by 196 later decisions (22 by the Supreme Court) — most recently July 2002 · most notably Helvering v. Hammel (1941), United States v. Consumer Life Insurance Co. (1977)
88 federal appellate · 9 district · 17 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. Inter-Mountain Life Ins. (from Tenth Circuit Court of Appeals)
Relationships
Relies on New Colonial Ice Co. v. Helvering · Charles Ilfeld Co. v. Hernandez · New York Life Insurance v. Edwards · William McCoach v. Insurance Company of North America
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 196 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“has many meanings. Accounts creating reserves are set up in almost every line of business and funds evidenced by the book entires are held for many and widely different purposes. As the act does not permit corporations other than insurance companies to make deductions of the kind here under consideration,”
3 later decisions quote this exact passage · from the majority“[d]eductions are allowed only when plainly authorized”
3 later decisions quote this exact passage · from the majority“Life insurance matures only upon the death of the insured and the life reserve is based upon that contingency, whereas liability on the matured coupons depends upon no contingency. It follows that the insurance reserves alone constitute the base on which the deduction is to be computed. Reserves against matured coupons are excluded. 294 U.S. at 690 , 55 S.Ct. at 575 (emphasis added).”
1 later decision 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.