Helvering v. Winmill’s Empirical Analysis
305 U.S. 79 · 1938
Citation profile
386 federal appellate · 51 district · 7 state decisions
How this case has been cited
Cited by 883 later decisions (67 by the Supreme Court) — most recently April 2009 · most notably Indopco, Inc. v. Commissioner (1992), Commissioner of Internal Revenue v. Flowers (1946)
386 federal appellate · 51 district · 7 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
reviewedWinmill v. Commissioner (from Second Circuit Court of Appeals)
Relationships
Relies on Old Mission Portland Cement Co. v. Helvering · United States v. Dakota-Montana Oil Co. · Helvering v. Independent Life Insurance · Helvering v. Union Pacific Railroad
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 883 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““Treasury regulations and interpretations long continued without substantial change, applying to unamended or substantially reenacted statutes, are deemed to have received congressional approval and have the effect of law.””
22 later decisions quote this exact passage · from the majority“[I]f the specific provisions of Article 282 are valid and have the present effect of law, respondent's contention that the commissions are uncompensated losses within the meaning of the general provisions of Sec. 23(e)(1) of the 1932 Act is unavailing.”
1 later decision quote this exact passage · from the majority“Commissions paid in purchasing securities are a part of the cost price of such securities”
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.