Helvering v. Sabine Transportation Co.’s Empirical Analysis
318 U.S. 306 · 1943
Citation profile
20 federal appellate · 6 state decisions
How this case has been cited
Cited by 61 later decisions (11 by the Supreme Court) — most recently October 1994 · most notably Social Security Board v. Nierotko (1946), Spiegel's Estate v. Commissioner of Internal Revenue (1949)
20 federal appellate · 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
reviewedSabine Transp. Co. v. Commissioner (from Fifth Circuit Court of Appeals)
Relationships
Relies on Helvering v. Credit Alliance Corp. · Spokane Dry Goods Co. v. Commissioner of Internal Revenue · Sabine Transp. Co. v. Commissioner · Robinette v. Helvering
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 61 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“in the teeth of the unambiguous mandate of the statute, [is] contradictory of its plain terms, and amount[s] to an attempt to legislate.”
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.