Helvering v. Rankin’s Empirical Analysis
295 U.S. 123 · 1935
Citation profile
502 federal appellate · 6 district · 21 state decisions
How this case has been cited
Cited by 792 later decisions (62 by the Supreme Court) — most recently June 2015 · most notably Pullman-Standard v. Swint (1982), Republic Aviation Corporation v. National Labor Relations Board (1945)
502 federal appellate · 6 district · 21 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
reviewedRankin v. Commissioner of Internal Revenue (from Third Circuit Court of Appeals)
Relationships
Relies on Helvering v. Taylor · Phillips v. Commissioner · Old Colony Trust Co. v. Commissioner · Phillips v. Commissioner
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 792 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“is to decide . . . whether there was substantial evidence before the Board (Tax Court) to support the findings made.”
5 later decisions quote this exact passage · from the majority“[i]f the [tax court] has failed to make an essential finding and the record on review is insufficient to provide the basis for a final determination, the proper procedure is to remand the case for further proceedings”
2 later decisions quote this exact passage · from the majority“'a useful and reasonable rule for ascertaining what stock was sold in cases where there is no proof ....' " 5 In any event, even if the regulation implicates a "method of accounting”
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.