Hackett v. Commissioner’s Empirical Analysis
159 F.2d 121 · 1946
Citation profile
17 federal appellate · 1 state decisions
How this case has been cited
Cited by 27 later decisions — most recently April 1965 · most notably State v. Pollock (1948), Chattanooga Automobile Club v. Commissioner (1950)
17 federal appellate · 1 state decisions
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. New York Trust Co. · Commissioner v. Smith · Pearce v. Commissioner · Brodie v. Commissioner · Oberwinder 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 27 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““* * * Amounts received as an annuity under an annuity or endowment contract .shall be included in gross income; except that there shall be excluded from gross income the excess of the amount received in the taxable year over an amount equal to 3 per .centum of the aggregate premiums or consideration paid for such annuity”.”
1 later decision quote this exact passage · from the majority“as to the breadth of Congressional familiarity with, and endorsement of, the myriad rulings and interpretations of the Commissioner.”
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.