O'Laughlin v. Helvering’s Empirical Analysis
81 F.2d 269 · 1935
Citation profile
29 federal appellate · 2 state decisions
How this case has been cited
Cited by 52 later decisions — most recently December 1988 · most notably Otsuki v. Commissioner (1969), Boyett Et Ux. v. Commissioner of Internal Revenue (1953)
29 federal appellate · 2 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
Applies 26 U.S.C. § 22
Relies on New Colonial Ice Co. v. Helvering · Reiss v. Reardon · Brenner v. Gaunce · In re Kaplan
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 52 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Taxation is not only practical — it is vital. Tbe obligation of good faith and fair dealing in carrying ont its provisions is reciprocal and, as the government should never be overreaching or tyrannical, neither should a taxpayer be permitted to escape payment by the concealment of material facts.”
2 later decisions 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.