Levey v. Helvering’s Empirical Analysis
68 F.2d 401 · 1933
Citation profile
22 federal appellate · 3 district ·
How this case has been cited
Cited by 38 later decisions (2 by the Supreme Court) — most recently December 1962 · most notably Bogardus v. Commissioner (1937), Willkie v. Commissioner (1942)
22 federal appellate · 3 district ·
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
Applies 26 U.S.C. § 953
Relies on Old Colony Trust Co. v. Commissioner · Nielsen v. Johnson · Noel v. Parrott · Lincoln Nat. Bank v. Burnet · Payne v. United States ex rel. Mosier
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 38 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“That it waa voluntary, as we have seen, does not affect its taxability. The test is whether it was in payment of services. Here it was a fixed policy of the company. It was not an isolated transaction confined to a single employee for a single year. Its amount was based on the value to the corporation of that particular officer's services to the corporation, for it was graduated on the salary schedule of the officers concerned. * * * A “gift" is a voluntary transfer of property by one to another without consideration. * * * Here there was consideration — indeed, a double consideration, vis., an aelcnowledgment and reward for services rendered in the preceding year, and a stimulus to continued effort and service in the ensuing year. Upon no other theory could the payments be justified, and it is not necessary nor proper to explore into an unknown field to find some other motive. [Emphasis added.]”
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.