Hellermann v. Commissioner’s Empirical Analysis
1981
Citation profile
1 federal appellate · 1 state decisions
How this case has been cited
Cited by 17 later decisions — most recently November 2001
1 federal appellate · 1 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 · Burnet v. Logan · Norman v. Baltimore & or · Gajewski v. Commissioner · Perry v. United States
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 17 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“that Congress has the power and authority to establish the dollar as a unit of legal value with respect to the determination of taxable income, independent of any value the dollar might also have as a commodity”
1 later decision quote this exact passage“that we have several times denied taxpayers deductions for losses due to inflation, on grounds that the tax law is not written to account for inflation.”
1 later decision quote this exact passage“[i]ts meaning [of income] is * * * to be gathered from the implicit assumptions of its use in common speech.”
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.