Helvering v. Enright's Estate’s Empirical Analysis
312 U.S. 636 · 1941
Citation profile
89 federal appellate · 12 district · 13 state decisions
How this case has been cited
Cited by 217 later decisions (2 by the Supreme Court) — most recently June 2022 · most notably Spiegel's Estate v. Commissioner of Internal Revenue (1949), Putnam's Estate v. Commissioner of Internal Revenue (1945)
89 federal appellate · 12 district · 13 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
reviewedEnright's Estate v. Commissioner of Internal Revenue (from Third Circuit Court of Appeals)
Relationships
Relies on Bull v. United States · United States v. Anderson · Spring City Foundry Co. v. Commissioner · Keokee Consolidated Coke Co. v. Taylor
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 217 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““It is to be noted that no change was-made by the 1934 Act in the § 48 definition-of ‘accrued.’ Yet, it is obvious that the-definition is inapplicable since a taxpayer on a cash basis cannot have a ‘method of accounting" by which the meaning of accrual is fixed. * * * It has been frequently said, and correctly, that § 42 was aimed at putting the cash receipt taxpayer on the accrual basis. But that statement does not answer the meaning of accrual in this section. * * * Accruals here are to be construed in furtherance of the intent of Congress to cover into income the assets of decedents, earned during their life and unreported as income, which on a cash return, would appear in the estate returns. Congress sought a fair reflection of income.””
6 later decisions quote this exact passage · from the majority“In the case of the death of a taxpayer there shall be included in computing net income for the taxable period in which falls the date of his death, amounts accrued up to the date of his death if not otherwise properly includible in respect of such period or a prior period.”
4 later decisions quote this exact passage · from the majority“amounts accrued up to the date of his death”
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.