Helvering v. Campbell’s Empirical Analysis
313 U.S. 15 · 1941
Citation profile
24 federal appellate · 1 state decisions
How this case has been cited
Cited by 45 later decisions (3 by the Supreme Court) — most recently November 2010 · most notably Spiegel's Estate v. Commissioner of Internal Revenue (1949), Helvering v. Reynolds (1941)
24 federal appellate · 1 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
reviewedCommissioner of Internal Revenue v. Gambrill (from Second Circuit Court of Appeals)
Relationships
Relies on Helvering v. Hallock · Brewster v. Gage · Maguire v. Commissioner · Helvering v. Gambrill
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 45 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““ * * * we are dealing only with a point of reference and a standard of value for determination of gains or losses realized on subsequent sales of property acquired by bequestj devise, or inheritance. For that purpose distinctions between vested and contingent remainders or between absolute and conditional property interests have no relevancy. Each remainderman has become the taxpayer because he has obtained possession and control of the property and has sold it. * * * ””
1 later decision quote this exact passage · from the majority“merely provides a rule of thumb in alleviation of a tax which would be computed by reference to the entire amount of the original inheritance were it to be based on cost to the'taxpayer.”
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.