United States v. Hendler’s Empirical Analysis
303 U.S. 564 · 1938
Citation profile
129 federal appellate · 16 state decisions
How this case has been cited
Cited by 254 later decisions (20 by the Supreme Court) — most recently May 1998 · most notably Crane v. Commissioner (1947), Commissioner v. Tufts (1983)
129 federal appellate · 16 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 v. Hendler (from Fourth Circuit Court of Appeals)
Relationships
Relies on Old Colony Trust Co. v. Commissioner · Douglas v. Willcuts · Minnesota Tea Co. v. Helvering · United States v. Hendler
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 254 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The transaction, however, under which the Borden Company assumed and paid the debt and obligation of the Hendler Company is to be regarded in substance as though the $534,297.40 had been paid directly to the Hendler Company. The Hendler Company was the beneficiary of the discharge of its indebtedness. Its gain was as real and substantial as if the money had been paid it and then paid over by it to its creditors. The discharge of liability by the payment of the Hendler Company's indebtedness constituted income to the Hendler Company and is to be treated as such.”
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.