Helvering v. Tex-Penn Oil Co.’s Empirical Analysis
300 U.S. 481 · 1937
Citation profile
426 federal appellate · 17 district · 30 state decisions
How this case has been cited
Cited by 704 later decisions (31 by the Supreme Court) — most recently April 2022 · most notably Pullman-Standard v. Swint (1982), Hormel v. Helvering (1941)
426 federal appellate · 17 district · 30 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 Third Circuit Court of Appeals)
Relationships
Relies on Helvering v. Taylor · Gunning v. Cooley · Phillips v. Commissioner · Old Colony Trust Co. v. Commissioner · Brewster v. Gage
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 704 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“the shares of . . . stock, regard being had . . . to the terms of a restrictive agreement making a sale thereof impossible, did not have a fair market value, capable of being ascertained with reasonable certainty, when they were acquired by the taxpayers.”
4 later decisions quote this exact passage · from the majority“a conclusion of law or at least a determination of a mixed question of law and fact,”
4 later decisions quote this exact passage · from the majority“what in fact was done rather than by the mere form of words used in the writings employed.”
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.