Helvering v. Wheeling Mold & Foundry Co.’s Empirical Analysis
71 F.2d 749 · 1934
Citation profile
15 federal appellate · 2 district ·
How this case has been cited
Cited by 25 later decisions — most recently April 1995 · most notably Scott v. Commissioner (1941), Bos Lines, Inc. v. Commissioner of Internal Revenue (1965)
15 federal appellate · 2 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
Relies on Price v. United States · Meriwether v. Garrett · Lane County v. Oregon · McDonald v. Williams · United States v. Chamberlin
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 25 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“liability, at law or in equity, of a transferee of property of a taxpayer, in respect of the tax * * * imposed upon 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.