Helba v. Commissioner’s Empirical Analysis
1986
Citation profile
3 federal appellate ·
How this case has been cited
Cited by 53 later decisions — most recently September 2011 · most notably Rybak v. Commissioner (1988), Rose v. Commissioner (1987)
3 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
Relies on Welch v. Helvering · Gregory v. Helvering · Knetsch v. United States · Moore McCormack Line v. Intl Term. Oper. Co · Solowiejczyk v. Commissioner
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 53 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“if the value of any property, or the adjusted basis of any property, claimed on any return is 150 percent or more of the amount determined to be the correct amount of such valuation or adjusted basis (as the case may be).”
3 later decisions quote this exact passage“The totality of facts and circumstances establish that the purchase transactions here in issue were in substance shams lacking economic significance beyond expected tax benefits.”
1 later decision quote this exact passagee.g. Kims v. Commissioner“the relative financial benefit of an investment in the Partnership will generally depend substantially on the tax bracket of the investor.”
1 later decision quote this exact passagee.g. Kjos v. Commissioner
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.