Hogan v. Commissioner’s Empirical Analysis
141 F.2d 92 · 1944
Citation profile
18 federal appellate ·
How this case has been cited
Cited by 31 later decisions (2 by the Supreme Court) — most recently April 1989 · most notably Benton v. Commissioner (1952), Choate v. Commissioner (1945)
18 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 Burnet v. Harmel · Palmer v. Bender · Thomas v. Perkins · Bankers Pocahontas Coal Co. v. Burnet · Murphy Oil Co. v. Burnet
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 31 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[w]hen the owner and operator of a producing oil and gas lease assigns and transfers it for cash and the payment of an overriding royalty, he retains an economic interest in the oil and gas in place which will be depleted by production. The cash bonus received by him is treated as advance royalty with the same tax incidence.”
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.