Helvering v. Price’s Empirical Analysis
309 U.S. 409 · 1940
Citation profile
119 federal appellate · 6 district ·
How this case has been cited
Cited by 265 later decisions (7 by the Supreme Court) — most recently May 2015 · most notably Putnam v. Commissioner (1956), Don Williams Company v. Commissioner of Internal Revenue (1977)
119 federal appellate · 6 district ·
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
reviewedPrice v. Commissioner (from Fourth Circuit Court of Appeals)
Relationships
Relies on Kalb v. Feuerstein · Eckert v. Burnet · Burnet v. Whitehouse · Jenkins v. Bitgood
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 265 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““As the return was on a cash basis, there could be no deduction in the year 1932, unless the substitution of respondent’s note in that year constituted a payment in cash or its equivalent. There was no cash payment and under the doctrine of the Eckert case [Eckert v. Burnet, 283 U.S. 140 , 51 S.Ct. 373 , 75 L.Ed. 911 ] the giving of the taxpayer’s own note was not the equivalent of cash to entitle the taxpayer to the deduction.””
3 later decisions quote this exact passage · from the majority“did not transform the promise into the payment required to constitute a deductible loss in the taxable year.”
2 later decisions quote this exact passage · from the majority“A deduction may be permissible in the taxable year in which the petitioner pays cash.”
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.