Helvering v. O'DONNELL

How courts have described this case

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

• owner of shares in company that developed and operated oil and gas properties had net profits interest, a “personal covenant,” not “an interest in the properties themselves”

Source: CourtListener parenthetical corpus (CC0).

Cited by

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

• Burton-Sutton Oil Co. v. Commissioner
  Supreme Court· 1946-04-22· cited 453×
• Anderson v. Helvering
  Supreme Court· 1940-05-20· cited 335×
• Commissioner v. Southwest Exploration Co.
  Supreme Court· 1956-02-27· cited 279×
• Kirby Petroleum Co. v. Commissioner
  Supreme Court· 1946-01-28· cited 149×
• Parsons v. Smith
  Supreme Court· 1959-04-06· cited 137×
• King's Court Mobile Home Park, Inc. v. Commissioner
  U.S. Tax Court· 1992-04-23· cited 97×
• Paragon Jewel Coal Co. v. Commissioner
  Supreme Court· 1965-04-28· cited 89×
• Rehg v. Illinois Department of Revenue
  Illinois Supreme Court· 1992-10-22· cited 52×
• United States v. Adamant Co. And Four Other Cases
  Ninth Circuit· 1952-06-25· cited 43×
• Mobil Oil Corp. v. Department of Treasury
  Michigan Supreme Court· 1985-09-06· cited 39×
• Commissioner of Internal Revenue v. Charles H. Remer and Dorothy A. Remer
  Eighth Circuit· 1958-11-05· cited 28×
• Vermont Transit Co. v. Commissioner
  U.S. Tax Court· 1953-03-10· cited 27×
• Quintana Petroleum Co. v. Commissioner
  Fifth Circuit· 1944-06-27· cited 27×
• Emil Usibelli and Rose P. Usibelli v. Commissioner of Internal Revenue
  Ninth Circuit· 1955-12-14· cited 25×
• Hamme v. Commissioner of Internal Revenue
  Fourth Circuit· 1953-12-31· cited 21×
• Burns v. Commissioner
  U.S. Tax Court· 1982-02-08· cited 21×
• Burton-Sutton Oil Co. v. Commissioner of Int. Rev.
  Fifth Circuit· 1945-07-06· cited 18×
• United States v. Rapoca Energy Co.
  W.D. Virginia· 1985-07-23· cited 18×
• Walter Bernard McCall and Marie S. McCall Sam G. McCall and Ruth W. McCall v. Commissioner of Internal Revenue
  Fourth Circuit· 1963-01-07· cited 17×
• United States v. Swank
  Supreme Court· 1981-05-18· cited 16×

Cites

3 cases in this archive are cited by this case.

• Palmer v. Bender
  Supreme Court· 1932-12-19· cited 539×
• Thomas v. Perkins
  Supreme Court· 1937-06-01· cited 253×
• Helvering v. Twin Bell Oil Syndicate
  Supreme Court· 1934-12-03· cited 140×

Other cases named Helvering v. O'DONNELL

3 other CourtListener records share this case name.

• Helvering v. O'DONNELL
  Second Circuit· 1938-02-07· cited 8×
• Helvering v. O'Donnell
  Supreme Court· 1937-10-25
• Helvering v. O'Donnell
  Supreme Court· 1938-04-04