Helvering v. Janney’s Empirical Analysis
311 U.S. 189 · 1940
Citation profile
30 federal appellate · 4 district · 5 state decisions
How this case has been cited
Cited by 84 later decisions (8 by the Supreme Court) — most recently January 2010 · most notably Spiegel's Estate v. Commissioner of Internal Revenue (1949), Kavanagh v. Noble (1947)
30 federal appellate · 4 district · 5 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
reviewedJanney v. Commissioner (from Third Circuit Court of Appeals)
Relationships
Relies on Helvering v. Janney · Stoner v. New York Life Insurance · Janney v. Commissioner · Janney v. Commissioner
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 84 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“it is treated as the return of a taxable unit and the net income disclosed by the return is subject to [tax] * * * as though the return were that of a single individual.”
4 later decisions quote this exact passage · from the majority“If the income of each [spouse] is included in a single joint return, the tax is computed on the aggregate income and all deductions and credits to which either is entitled shall he taken from such aggregate income. [Emphasis supplied.]”
1 later decision quote this exact passage · from the majoritye.g. Levy v. Commissioner“The deductions to which either spouse would be entitled would be taken, in the case of a joint return, from the aggregate gross income.”
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.