Hoefle v. Commissioner’s Empirical Analysis
114 F.2d 713 · 1940
Citation profile
40 federal appellate ·
How this case has been cited
Cited by 93 later decisions — most recently March 2012 · most notably Estate of Mason v. Commissioner (1975), Boyett Et Ux. v. Commissioner of Internal Revenue (1953)
40 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
Relies on Helvering v. Mitchell · Helvering v. Mitchell · Helvering v. Lazarus · Palmer v. Commissioner · Marshall v. Commissioner
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 93 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“To attribute such a disparity to oversight or error overtaxes credulity. It evidences a clear intention to misrepresent the facts and to mislead the Government.”
1 later decision quote this exact passage · from the majority“evidence identifying and explaining the nature of the bank deposits in question.”
1 later decision quote this exact passage · from the majority“even if, on the basis of the record, we think we would find differently.”
1 later decision quote this exact passage · from the majority
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.