Hudson v. Commissioner’s Empirical Analysis
1953
Citation profile
3 federal appellate ·
How this case has been cited
Cited by 13 later decisions — most recently April 1999
3 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 Fairbanks v. United States · Bingham v. Commissioner of Internal Revenue · Commissioner of Internal Revenue v. Golonsky. Commissioner of Internal Revenue v. Gold · Golonsky v. Commissioner · Hale 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.
“We cannot see how there was a transfer of property, or how the judgment debtor acquired property as the result of the transaction wherein the judgment was settled. The most that can be said is that the judgment debt- or paid a debt or extinguished a claim so as to preclude execution on the judgment outstanding against him. * * * [I]f the judgment had been transferred to someone other than the judgment debtor, the property transferred would still be in existence after the transaction was completed. * * * In their day-to-day transactions, neither businessmen nor lawyers would call the settlement of a judgment a sale; we can see no reason to apply a strained interpretation to the transaction before us. Id. at 736 .”
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.