Helvering v. Pfeiffer’s Empirical Analysis
302 U.S. 247 · 1937
Citation profile
151 federal appellate · 6 district · 11 state decisions
How this case has been cited
Cited by 226 later decisions (8 by the Supreme Court) — most recently March 2015 · most notably El Paso Natural Gas Co. v. Neztsosie (1999), Penfield Co of California v. Securities & Exchange Commission (1947)
151 federal appellate · 6 district · 11 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
reviewedPfeiffer v. Commissioner of Internal Revenue (from Second Circuit Court of Appeals)
Relationships
Relies on Helvering v. Gowran · Langnes v. Green · United States v. American Ry Express Co Southeastern Express Co · Lewis v. Reynolds · General Utilities & Operating Co. v. Helvering
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 226 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“While a decision below may be sustained, without a cross-appeal, although it was rested upon a wrong ground, see Helvering v. Gowran [ 302 U.S. 238 , 58 S.Ct. 154 , 82 L.Ed. 224 (1937)] an appellee cannot without a cross-appeal attack a judgment entered below.”
1 later decision quote this exact passage · from the majoritye.g. State v. Rogers“[A]n appellee cannot without a cross-appeal attack a judgment entered below”
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.