Hooker v. Commissioner’s Empirical Analysis
1948
Citation profile
12
cited by 12 later decisions
April 1973
most recently cited
1 federal appellate ·
How this case has been cited
Cited by 12 later decisions — most recently April 1973
1 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
Applies 26 U.S.C. § 1000
Relies on Commissioner v. Wemyss · Merrill v. Fahs · Jones v. Commissioner · Converse v. Commissioner · Housman 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.