John A. Nelson Co. v. Helvering’s Empirical Analysis
296 U.S. 374 · 1935
Citation profile
98 federal appellate · 6 district · 4 state decisions
How this case has been cited
Cited by 196 later decisions (11 by the Supreme Court) — most recently May 2012 · most notably Le Tulle v. Scofield (1940), Groman v. Commissioner (1937)
98 federal appellate · 6 district · 4 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
reviewedthe decision below (from Seventh Circuit Court of Appeals)
Relationships
Relies on Pinellas Ice & Cold Storage Co. v. Commissioner · Helvering v. Minnesota Tea Co.
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.
““The owner of preferred stock is not without substantial interest in the affairs of the issuing corporation, although denied voting rights. The statute does not require participation in the management of the purchaser; nor does it demand that the conveying corporation be dissolved. A controlling interest in the transferee corporation is not made a requisite by section 203 (h) (1) (A).””
3 later decisions quote this exact passage · from the majority“'definite and substantial interest in the affairs of the purchasing corporation'”
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.