Helvering v. Owens

How courts have described this case

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

• although not citing Holy Trinity, holding that the basis for calculation of a casualty loss is market value, despite a Code provision defining basis as cost less adjustments

Source: CourtListener parenthetical corpus (CC0).

Cited by

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

• Axelrod v. Commissioner
  U.S. Tax Court· 1971-05-10· cited 97×
• Theodore C. Bonney v. Commissioner of Internal Revenue
  Second Circuit· 1957-08-02· cited 45×
• Farber v. Commissioner
  U.S. Tax Court· 1972-03-06· cited 45×
• Peterson v. Commissioner
  U.S. Tax Court· 1958-06-20· cited 37×
• United States v. Koshland
  Ninth Circuit· 1954-01-21· cited 36×
• Jacob Abdalla and Mary T. Abdalla v. Commissioner of Internal Revenue
  Fifth Circuit· 1981-06-12· cited 32×
• Kilroe v. Commissioner
  U.S. Tax Court· 1959-09-29· cited 31×
• International Trading Co. v. Commissioner
  U.S. Tax Court· 1971-12-28· cited 26×
• Alcoma Association, Inc. v. United States
  Fifth Circuit· 1956-11-30· cited 23×
• Fred and Irene Rosenthal v. Commissioner of Internal Revenue
  Second Circuit· 1969-05-26· cited 22×
• Early v. Commissioner
  U.S. Tax Court· 1969-06-26· cited 20×
• Schniers v. Commissioner
  U.S. Tax Court· 1977-12-27· cited 20×
• Buttram v. Jones
  W.D. Oklahoma· 1943-01-30· cited 19×
• Biddle v. United States
  E.D. Pennsylvania· 1959-08-05· cited 18×
• George E. Conner and Dorothy P. Conner v. United States
  Fifth Circuit· 1971-05-19· cited 17×
• Carloate Industries, Inc. v. United States
  Fifth Circuit· 1966-01-04· cited 16×
• Kunsman v. Commissioner
  U.S. Tax Court· 1967-11-02· cited 16×
• Au v. Commissioner
  U.S. Tax Court· 1963-05-10· cited 14×
• Billy E. Arnwine and Shirley S. Arnwine v. Commissioner of Internal Revenue
  Fifth Circuit· 1983-01-31· cited 12×
• Westvaco Corp. v. United States
  Court of Claims· 1980-12-03· cited 12×

Cites

2 cases in this archive are cited by this case.

• Helvering v. Owens
  Second Circuit· 1938-03-07· cited 2×
• Helvering v. Obici
  Fourth Circuit· 1938-06-06· cited 2×

Other cases named Helvering v. Owens

2 other CourtListener records share this case name.

• Helvering v. Owens
  Second Circuit· 1938-03-07· cited 2×
• Helvering v. Owens
  Supreme Court· 1938-10-10