Helvering v. Drier’s Empirical Analysis
79 F.2d 501 · 1935
Citation profile
8 federal appellate ·
How this case has been cited
Cited by 21 later decisions (2 by the Supreme Court) — most recently May 1986
8 federal appellate ·
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. § 22
Relies on Lucas v. American Code Co. · Doyle v. Mitchell Bros. · Burnet v. Logan · American Cigar Co. v. Commissioner · Commissioner v. Speyer
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 21 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““Hence it has been doubtful ever since the award of 1929 was made whether the taxpayer ever would receive payment thereof in full. Under these circumstances, .we agree with the Board that the case is governed by the rule in Burnet v. Logan * * ” Helvering v. Drier, supra, 79 F.2d at 503 .”
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.