Seeley v. Helvering’s Empirical Analysis
77 F.2d 323 · 1935
Citation profile
14 federal appellate · 2 district ·
How this case has been cited
Cited by 23 later decisions (1 by the Supreme Court) — most recently June 1998
14 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 Fidelity & Deposit Co. of Maryland v. Burden · Sweets Co. of America, Inc. v. Commissioner of Internal Revenue · John M. Parker Co. v. Commissioner · Finance & Guaranty Co. v. Commissioner of Internal Revenue · Hall 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 23 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“not his customers, but customers of the brokers who bought of him.”
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.