Helvering v. Oregon Mutual Life Insurance’s Empirical Analysis
311 U.S. 267 · 1940
Citation profile
59 federal appellate ·
How this case has been cited
Cited by 131 later decisions (12 by the Supreme Court) — most recently April 2000 · most notably United States v. Cooper Corp. (1941), United States v. Consumer Life Insurance Co. (1977)
59 federal appellate ·
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
reviewedCommissioner of Internal Revenue v. Oregon Mut. Life Ins. (from Ninth Circuit Court of Appeals)
Relationships
Relies on Manhattan General Equipment Co. v. Commissioner of Internal Revenue · Morrissey v. Commissioner · Koshland v. Helvering · Murphy Oil Co. v. Burnet · Biddle 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 131 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“were not true income but were analogous to permanent capital investment.”
3 later decisions quote this exact passage · from the majority“more than 50 per centum of its total reserve funds.”
2 later decisions quote this exact passage · from the majority“As entirely new and separate tax provisions relating only to life insurance companies were thus enacted, it became necessary specifically to define what constituted a 'life insurance company' within the meaning of the Act. Therefore, it was declared in the 1921 Act and all its successors that 'when used in this title [chapter] the term”
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.