Ditman v. Hofferbert’s Empirical Analysis
1955
Citation profile
5 federal appellate · 1 district ·
How this case has been cited
Cited by 8 later decisions — most recently March 1984
5 federal appellate · 1 district ·
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. § 116
Relies on Johnson v. Commissioner · Downs v. Commissioner · Commissioner of Internal Revenue v. Swent · Myers v. Commissioner · White v. Hofferbert
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 8 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“transients and sojourners on the one hand, and residents on the other.”
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.