Schafer v. Helvering’s Empirical Analysis
83 F.2d 317 · 1936
Citation profile
14 federal appellate · 3 state decisions
How this case has been cited
Cited by 37 later decisions (2 by the Supreme Court) — most recently January 2000 · most notably Automobile Club of Mich. v. Commissioner (1957), Graff v. Commissioner (1980)
14 federal appellate · 3 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 Helvering v. New York Trust Co. · Seeley v. Helvering · Commissioner v. Stevens · Commissioner of Internal Revenue v. Charavay
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 37 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“'Whoever deals with the government does so with notice that no agent can, by neglect or acquiescence, commit it to an erroneous interpretation of the law.”
4 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.