Richardson v. Helvering’s Empirical Analysis
80 F.2d 548 · 1935
Citation profile
16 federal appellate ·
How this case has been cited
Cited by 28 later decisions — most recently September 1998 · most notably Helvering v. Safe Deposit & Trust Co. (1938), Helvering v. Maytag (1942)
16 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. § 411 (§ 1012 of the Employee Retirement Income Security Act of 1974)
Relies on Tyler v. United States · Gwinn v. Commissioner · Stickney v. Stickney · Griswold v. Helvering · Third National Bank & Trust Co. v. White
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 28 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“an adequate and full consideration in money or money's worth.”
1 later decision quote this exact passage · from the dissent
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.