Heffelfinger v. Commissioner’s Empirical Analysis
1945
Citation profile
3 federal appellate · 1 district · 2 state decisions
How this case has been cited
Cited by 10 later decisions — most recently March 1987
3 federal appellate · 1 district · 2 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.
Relationships
Relies on New Colonial Ice Co. v. Helvering · Helvering v. R. J. Reynolds Tobacco Co. · White v. United States · Stryker 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 10 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Sec. 24 ITEMS NOT DEDUCTIBLE (a) General Rule — in computing net income no deduction shall in any case be allowed in respect of— ****** (5) Any amount otherwise allowable as a deduction which is allocable to one or more classes of income other than interest (whether or not any amount of income of that class or classes is received or accrued) wholly exempt from the taxes imposed by this chapter.”
1 later decision quote this exact passage“properly allocable to or chargeable against amounts excluded from gross income”
1 later decision quote this exact passage“shall not be included in gross income and shall be exempt from taxation,”
1 later decision quote this exact passage
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.