Case Citator › Helvering v. Mountain Producers Corp.

Helvering v. Mountain Producers Corp.

Is it still good law? What later courts have actually done to this case.

Good law
Court
Supreme Court of the United States
Citation
303 U.S. 376
Decided
Confirmed treatments
0
Flagged citations read
52 of 52
Citing cases (total)
52

Status

Good law
Every flagged citation to this case has been read, and none of them overrules, limits, or questions it. Helvering v. Mountain Producers Corp. remains good law after all 52 flagged citations were read. Later courts followed or described its tax ruling.
More on how this was screened

Much of the apparent adverse language concerns Mountain Producers' own overruling of Gillespie v. Oklahoma and Burnet v. Coronado Oil & Gas Co., or treatment of other cases. Some opinions cite the separate Helvering v. Mitchell decision and do not discuss Mountain Producers.

Every treatment on this page is written from the citing opinion itself, with a verbatim quote, never copied from a commercial citator. A citation flagged by our screen but not shown here was read and found not to weaken this case.

52 later cases cite Helvering v. Mountain Producers Corp.; 52 of those citations sat close to treatment language and were flagged for reading, and all of them have been read. Citations that did not sit near treatment language were not flagged and were not read one by one, so a court that weakened this case without using any of that language would not appear here.

Relying on Helvering v. Mountain Producers Corp.?

This page shows what later courts did to it. Ask about your specific facts and see whether it still carries your argument, with citations you can check.

No reviewed court has overruled or limited this case.

Every one of the 52 flagged citations was read, and each turned out to be something other than adverse treatment: a routine application, a party's argument the court rejected, or the case itself discussing older law. That reading is the finding this page exists to report.

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