Hall v. Commissioner’s Empirical Analysis
150 F.2d 304 · 1945
Citation profile
16 federal appellate · 1 district ·
How this case has been cited
Cited by 26 later decisions — most recently February 1975 · most notably Gaylord v. Commissioner of Internal Revenue (1946), Sinopoulo v. Jones (1946)
16 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. § 22
Relies on Helvering v. Clifford · Helvering v. Horst · Commissioner of Internal Revenue v. Heininger · Dobson v. Commissioner · Bingham's Trust v. Commissioner of Internal Revenue
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 26 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“to those obligations of fidelity and diligence that attach to the office of trustee.”
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.