Helvering v. Metropolitan Edison Co.’s Empirical Analysis
306 U.S. 522 · 1939
Citation profile
58 federal appellate · 12 district · 27 state decisions
How this case has been cited
Cited by 140 later decisions (4 by the Supreme Court) — most recently June 2016 · most notably Libson Shops, Inc., v. Koehler, District Director of Internal Revenue (1957), Farris v. Glen Alden Corp. (1958)
58 federal appellate · 12 district · 27 state decisions — followed in 12 states
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
reviewedMetropolitan Edison Co. v. Commissioner (from Third Circuit Court of Appeals)
Relationships
Relies on Western Maryland Ry. Co. v. Commissioner · Buist's Estate · York Haven W. & P. Co. v. Public Service Commission · Merwine v. Mt. Pocono Light & Improvement Co.
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 140 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“the principle that the corporate personality of the transferor is drowned in that of the transferee.”
3 later decisions quote this exact passage · from the majority“whether under the Revenue Acts of 1926 and 1928, a Pennsylvania corporation may deduct unamortized bond discount and expense in connection with redemption of the bonds of a subsidiary, all of whose assets it had previously acquired pursuant to local law.”
1 later decision quote this exact passage · from the majority“the continuing corporation may deduct unamortized bond discount and expense in respect of the obligations of the transferring affiliate.”
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.