Helvering v. Reynolds’s Empirical Analysis
313 U.S. 428 · 1941
Citation profile
169 federal appellate · 12 district · 33 state decisions
How this case has been cited
Cited by 391 later decisions (42 by the Supreme Court) — most recently November 2020 · most notably Indian Towing Company v. United States (1955), Snyder v. Harris (1969)
169 federal appellate · 12 district · 33 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
reviewedReynolds v. Commissioner (from Fourth Circuit Court of Appeals)
Relationships
Relies on Higgins v. Commissioner · Manhattan General Equipment Co. v. Commissioner of Internal Revenue · Brewster v. Gage · Morrissey v. Commissioner · Helvering v. R. J. Reynolds Tobacco Co.
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 391 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“vested interest in a hypothetical decision in his favor prior to the advent of the regulations.”
5 later decisions quote this exact passage · from the majority“is no more than an aid in statutory construction.”
3 later decisions quote this exact passage · from the majoritye.g. 22 Wash. 2d 334 - In Re Elliott's Estate · Delbert Bishop v. Review Committee, Venue v. Commodity Stabilization Service, United States Department of Agriculture, Sitting in the City of Grant, Nebraska, in and for Perkins County, Floyd O. Allen v. Review Committee, Venue V, Commodity Stabilization Service, United States Department of Agriculture, Sitting in the City of Ogallala, Nebraska, in and for Keith County“(5) Property transmitted at death. — If the property was acquired by bequest, devise, or inheritance, or by the decedent's estate from the decedent, the basis shall be the fair market value of such property at the time of such acquisition. * * *”
2 later decisions quote this exact passage · from the majoritye.g. Haywood v. Gill · Haywood v. Gill
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.