United States Girard Trust Co v. Helvering’s Empirical Analysis
301 U.S. 540 · 1937
Citation profile
151 federal appellate · 34 district · 22 state decisions
How this case has been cited
Cited by 328 later decisions (3 by the Supreme Court) — most recently August 2020 · most notably Heckler v. Ringer (1984), Naftel v. Commissioner (1985)
151 federal appellate · 34 district · 22 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
reviewedUnited States ex rel. Girard Trust Co. v. Helvering (from District of Columbia Circuit Court of Appeals)
Relationships
Relies on Old Colony Trust Co. v. Commissioner · Lewis v. Reynolds · Stone v. White · Wilbur v. United States ex rel. Kadrie · Helvering v. Butterworth
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 328 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“When the determination of overpayment by the Board becomes final, the statute provides that such amounts shall be refunded or credited, section 322(d), 26 U.S.C.A. § 322 (d) and note, and upon the Commissioner's failure to comply with the statute, a plenary suit will lie in the District Court or the Court of Claims, for the recovery of any refund to which he is entitled. * * * And in such a suit the Commissioner may secure a final adjudication of his right to withhold the overpayment determined by the Board, on the ground that other taxes are due from the taxpayer, or that upon other grounds he is not equitably entitled to the refund.”
2 later decisions quote this exact passage · from the majority“Where the right of the petitioner is not clear, and the duty of the officer, performance of which is to be commanded, is not plainly defined and peremptory, mandamus is not an appropriate remedy, (citations omitted).”
2 later decisions quote this exact passage · from the majority“the right to a writ of mandamus may turn on equitable considerations.”
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.