Anderson v. Helvering’s Empirical Analysis
310 U.S. 404 · 1940
Citation profile
357 federal appellate · 16 district · 12 state decisions
How this case has been cited
Cited by 672 later decisions (27 by the Supreme Court) — most recently August 2022 · most notably Commissioner of Internal Revenue v. P G Lake (1958), Commissioner v. Brown (1965)
357 federal appellate · 16 district · 12 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
reviewedAnderson v. Commissioner (from Tenth Circuit Court of Appeals)
Relationships
Relies on Helvering v. Clifford · Burnet v. Harmel · Old Colony Trust Co. v. Commissioner · Palmer v. Bender · United States v. Ludey
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 672 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“* * * “The words ‘gross income from the property,’ as used in the statute governing the allowance for depletion, mean gross income received from the operation of the oil and gas wells by one who has a capital investment therein, — not income from the sale of the oil and gas properties themselves.””
20 later decisions quote this exact passage · from the majority“one-half of the proceeds * * * derived from oil and gas produced from the properties and from the sale of fee title to any or all of the land conveyed.”
5 later decisions quote this exact passage · from the majority““It is settled that the same basic issue determines both to whom income derived from the production of oil and gas is taxable and to whom a deduction for depletion is allowable. That issue is, who has a capital investment in the oil and gas in place and what is the extent of his interest [cases cited].” Id. at 407 , 60 S.Ct. at 954 .”
4 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.