Anderson v. Helvering

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• suggesting that the “reservation in a lease of oil payment rights together with a personal guarantee by the lessee that such payments shall at all events equal the specified sum[s]” does not constitute an economic interest
• “The holder of a royalty interest . . . is deemed to have ‘an economic interest’ . . . .”

Source: CourtListener parenthetical corpus (CC0).

Cited by

191 cases in this archive cite this case; the 20 most cited are listed.

• Commissioner v. P. G. Lake, Inc.
  Supreme Court· 1958-05-19· cited 514×
• Commissioner v. Brown
  Supreme Court· 1965-04-27· cited 494×
• Burton-Sutton Oil Co. v. Commissioner
  Supreme Court· 1946-04-22· cited 453×
• Commissioner v. Southwest Exploration Co.
  Supreme Court· 1956-02-27· cited 279×
• Kirby Petroleum Co. v. Commissioner
  Supreme Court· 1946-01-28· cited 149×
• Ernest J. Saviano and Margaret Saviano v. Commissioner of Internal Revenue
  Seventh Circuit· 1985-06-18· cited 148×
• Parsons v. Smith
  Supreme Court· 1959-04-06· cited 137×
• United States v. Cannelton Sewer Pipe Co.
  Supreme Court· 1960-06-27· cited 127×
• Paul P. Brountas v. Commissioner of Internal Revenue, Paul P. And Lynn T. Brountas v. Commissioner of Internal Revenue
  First Circuit· 1982-09-28· cited 78×
• Estate of H. H. Weinert, Deceased, Jane W. Blumberg, and Hilda B. Weinert v. Commissioner of Internal Revenue
  Fifth Circuit· 1961-08-31· cited 77×
• Gibson Products Co. Kell Blvd. v. United States
  Fifth Circuit· 1981-02-23· cited 72×
• Crowell Land and Mineral Corporation v. Commissioner of Internal Revenue
  Fifth Circuit· 1957-04-12· cited 61×
• Nathaniel C. Wood and Gertrude L. Wood v. United States
  Fifth Circuit· 1967-05-11· cited 59×
• Sunray Oil Co. v. Commissioner of Internal Revenue
  Tenth Circuit· 1945-02-21· cited 43×
• William Louis Albritton v. Commissioner of Internal Revenue
  Fifth Circuit· 1957-08-24· cited 42×
• Douglas v. Commissioner
  Supreme Court· 1944-05-15· cited 42×
• Phillips Petroleum Co. v. Jones
  Tenth Circuit· 1949-08-02· cited 41×
• Commissioner of Internal Revenue v. Clarion Oil Co.
  D.C. Circuit· 1945-03-12· cited 39×
• Mobil Oil Corp. v. Department of Treasury
  Michigan Supreme Court· 1985-09-06· cited 39×
• Arthur S. Barker and Alberta C. Barker v. Commissioner of Internal Revenue
  Second Circuit· 1957-12-09· cited 38×

Cites

20 cases in this archive are cited by this case.

• Helvering v. Clifford
  Supreme Court· 1940-02-26· cited 1,472×
• Burnet v. Harmel
  Supreme Court· 1932-11-07· cited 980×
• Old Colony Trust Co. v. Commissioner
  Supreme Court· 1929-06-03· cited 885×
• Palmer v. Bender
  Supreme Court· 1932-12-19· cited 539×
• United States v. Ludey
  Supreme Court· 1927-05-16· cited 488×
• Von Baumbach v. Sargent Land Co.
  Supreme Court· 1917-01-22· cited 299×
• Lynch v. Alworth-Stephens Co.
  Supreme Court· 1925-03-02· cited 265×
• General Utilities & Operating Co. v. Helvering
  Supreme Court· 1935-12-09· cited 255×
• Thomas v. Perkins
  Supreme Court· 1937-06-01· cited 253×
• Stratton's Independence, Ltd. v. Howbert
  Supreme Court· 1913-12-01· cited 241×
• Murphy Oil Co. v. Burnet
  Supreme Court· 1932-12-05· cited 207×
• Bankers Pocahontas Coal Co. v. Burnet
  Supreme Court· 1932-12-05· cited 194×
• Reinecke v. Smith
  Supreme Court· 1933-04-10· cited 193×
• Helvering v. Bankline Oil Co.
  Supreme Court· 1938-03-07· cited 190×
• United States v. Dakota-Montana Oil Co.
  Supreme Court· 1933-03-13· cited 162×
• Helvering v. Elbe Oil Land Development Co.
  Supreme Court· 1938-03-07· cited 150×
• Helvering v. Twin Bell Oil Syndicate
  Supreme Court· 1934-12-03· cited 140×
• Helvering v. O'DONNELL
  Supreme Court· 1938-03-07· cited 127×
• United States v. Biwabik Mining Co.
  Supreme Court· 1918-05-20· cited 85×
• Anderson v. Commissioner
  Tenth Circuit· 1939-11-01· cited 4×

Other cases named Anderson v. Helvering

1 other CourtListener record shares this case name.

• Anderson v. Helvering
  Supreme Court· 1940-03-04