Helvering v. Wood’s Empirical Analysis

Citation profile

238 federal appellate · 3 district · 6 state decisions

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 358 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. ““ (1) in the grantor, either alone or. in conjunction with any person not having a substantial adverse interest in the disposition of such part of the corpus or the income therefrom, or “(2) in any person not having a substantial adverse interest in the disposition of such part of the corpus or the income therefrom, then the income of such part °f the trust , shall be included, in computing the net income of the grantor.” Internal Revenue Code § 166, 26 U.S.C. A. Int.Rev.Code, § 166.”

   3 later decisions quote this exact passage · from the majority
   e.g. Cory v. Commissioner · Dunning v. Commissioner

2. ““For a wholly different reason, petitioner’s argument based on § 22(a) must fail. The Board of Tax Appeals purported to place its decision solely on § 166 and § 167 of the Act [26 U.S.C.A. Int.Rev.Code §§ 166, 167], Petitioner in his assignments of error specifically mentioned only § 166 and § 167, not § 22(a). In his brief before the Circuit Court of Appeals petitioner expressly waived reliance upon any section other than § 166. Though petitioner in his petition for certiorari relied on § 22(a), respondent in opposition thereto took the position that that point was not available to petitioner here as it was not raised below. In view of these facts, especially the express waiver below, we do not think that petitioner should be allowed to add here for the first time another string to his bow. As we have indicated, the issues under § 166 and § 22(a) are not coterminous. Though both deal with concepts of ownership, the range of inquiry under the latter is broad, under the former confined. To open here for the first time and in face of the express disclaimer an inquiry into the broader field is not only to deprive this Court of the assistance of a decision below but to permit a shift to ground which the taxpayer had every reason to think was abandoned in the earlier stages of this litigation. See Burnet v. Commonwealth Improvement Co., 287 U.S. 415 , 418, 53 S.Ct. 198 , 77 L.Ed. 399 . It is not apparent why a less strict rule is necessary in order adequately to protect the revenu”

   1 later decision quote this exact passage · from the majority
   e.g. Helvering v. Hormel

3. “(a) Where any part of the income of a trust— “(1) is, or in the discretion of the grantor or of any person not having a substantial adverse interest in the disposition of such part of the income may be, held or accumulated for future distribution to the grantor; or “(2) may, in the discretion of the grantor or of any person not having a substantial adverse interest in the disposition of such part of the income, be distributed to the grantor; . . ." 3 “ 'Gross income’ includes gains, profits, and income derived from salaries, wages, or compensation for personal service, of whatever kind and in whatever form paid, or from professions, vocations, trades, businesses, commerce, or sales, or dealings in property, whether real or personal, growing out of the ownership or use of or interest in such property; also from interest, rent, dividends, securities, or the transaction of any business carried on for gain or profit, or gains or profits and income derived from any source whatever. . . .”

   1 later decision quote this exact passage · from the majority
   e.g. Hormel v. Helvering