Hammonds v. Commissioner’s Empirical Analysis
106 F.2d 420 · 1939
Citation profile
16 federal appellate · 7 state decisions
How this case has been cited
Cited by 32 later decisions — most recently March 1988 · most notably Trapp v. United States (1949), Soto v. Vandeventer (1952)
16 federal appellate · 7 state decisions
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
Relies on Poe v. Seaborn · Stephens County v. Mid-Kansas Oil & Gas Co. · Helvering v. Elbe Oil Land Development Co. · In Re Estate of Pepper · Succession of Howell
Most-quoted passages
The sentences later courts lift from this opinion, ranked by how many decisions quote each — the parts of the opinion doing the work. These counts are smaller than the citation total above because most of the 32 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““In construing Section 3356, N.C.L., much depends upon the breadth of meaning given the word “acquired” as used therein. We are aware that a sufficiently broad definition can be given it so that it will envelop every known mode and manner of property acquisition, and thus be made to squarely fit the pattern of interpretation found in the cases dealing with like statutes in the community property states herein-before referred to. We are persuaded .that the word should be read and interpreted in the light of the uses and purposes of community property and the establishment of community rights; and in so reading it we doubt very much whether it logically can be said that the Legislature used the word in the sense that it was to be all-comprehensive. It seems more logical to conclude that the word was used in the more restricted sense of embracing wages, salaries, eamings, or other property acquired through the toil or talent or other productive faculty of either spouse; that they did not have in mind compensation for an injury to the person which arises from the violation of the right of personal security, which said right the wife brings to the marriage.””
1 later decision quote this exact passage · from the majoritye.g. Soto v. Vandeventer“The cash consideration was not in tbe nature of a bonus or advance royalty. Rather, it was a part payment for the interest sold and assigned. The sole economic interest reserved by petitioner was in the oil runs to the extent of the consideration to be paid out of such runs. * * *”
1 later decision quote this exact passage · from the majority““Indéed, the sole source from which the community estate must arise is the toil, talent, or other productive faculty of the spouses and the earnings and income from community property itself.””
1 later decision quote this exact passage · from the majoritye.g. Soto v. Vandeventer
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.