Helvering v. Illinois Life Insurance’s Empirical Analysis
299 U.S. 88 · 1936
Citation profile
39 federal appellate · 6 district · 15 state decisions
How this case has been cited
Cited by 84 later decisions (7 by the Supreme Court) — most recently April 2002 · most notably Napoletano v. CIGNA Healthcare of Connecticut, Inc. (1996), Hackner v. Guaranty Trust Co. of New York (1941)
39 federal appellate · 6 district · 15 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. Illinois Life Ins. (from Seventh Circuit Court of Appeals)
Relationships
Relies on Helvering v. Inter-Mountain Life Insurance · Continental Mills, Inc. v. United States · Illinois Life Ins. Co. v. Commissioner · Ex parte Clark
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 84 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““The phrase 'required by law' includes only reserves that directly pertain to life insurance. Other reserves, even though required by state statutes regulatory of the business authorized to be carried on by life insurance companies, are not included.””
3 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.