Taft v. Helvering’s Empirical Analysis
311 U.S. 195 · 1940
Citation profile
19 federal appellate · 3 district · 6 state decisions
How this case has been cited
Cited by 70 later decisions (5 by the Supreme Court) — most recently April 2017 · most notably Spiegel's Estate v. Commissioner of Internal Revenue (1949), Carolene Products Co. v. United States (1944)
19 federal appellate · 3 district · 6 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
reviewedthe decision below (from Second Circuit Court of Appeals)
Relationships
Relies on Helvering v. Janney · Stoner v. New York Life Insurance · Potter v. Union Central Life Insurance · Taft 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 70 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“overr[i]de the limitations incident to separate returns”
3 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.