Helvering v. Eubank’s Empirical Analysis
311 U.S. 122 · 1940
Citation profile
410 federal appellate · 10 district · 8 state decisions
How this case has been cited
Cited by 784 later decisions (34 by the Supreme Court) — most recently October 2010 · most notably Commissioner v. Sunnen (1948), Helvering v. Stuart (1942)
410 federal appellate · 10 district · 8 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
reviewedEubank v. Commissioner (from Second Circuit Court of Appeals)
Relationships
Relies on Helvering v. Horst · Blair v. Commissioner · Nelson v. Ferguson · Ferguson v. Nelson
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 784 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““No purpose of the assignments appears other than to confer on the assignees the power to collect the commissions, which they did in the taxable year. The Government and respondent have briefed and argued the case here on the assumption that the assignments were voluntary transfers to the assignees of the right to collect the commissions as and when they became payable, and the record affords no basis for any other. “For the reasons stated at length in the opinion in the Horst case, we hold that the commissions were taxable as income of the assignor in the year when paid." (Emphasis supplied.)”
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.