Hamilton v. Commissioner’s Empirical Analysis
1949
Citation profile
2 federal appellate ·
How this case has been cited
Cited by 13 later decisions — most recently February 2013
2 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 Botany Worsted Mills v. United States · Satovsky v. Commissioner · Carbone v. Commissioner · Greve v. Commissioner · John A. Gebelein, Inc. 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 13 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““If the notice is addressed to a person outside the States of the Union and the District of Columbia, the period specified in this paragraph shall be one hundred and fifty days in lieu of ninety days.””
4 later decisions quote this exact passage“The 150-day provision added at the end of section 272(a)(1) first appeared when the Revenue Bill of 1942 was reported to the Senate by its Committee on Finance, and was explained in the committee report as follows:”
1 later decision quote this exact passage“Motion to Dismiss for Lack of Jurisdiction,”
1 later decision quote this exact passage
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.