Hook v. United States’s Empirical Analysis
204 F.2d 25 · 1953
Citation profile
13 federal appellate ·
How this case has been cited
Cited by 19 later decisions — most recently April 1971
13 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
Applies 26 U.S.C. § 107 · 28 U.S.C. § 1346 (Federal Tort Claims Act)
Relies on Bigelow v. RKO Radio Pictures, Inc. · Smart v. Commissioner of Internal Revenue · Lindstrom v. Commissioner · Commissioner of Internal Revenue v. Elder W. Marshall, Commissioner of Internal Revenue v. Elder W. Marshall and Bessie I. Marshall
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 19 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““When section 107 was added to the Code by the Revenue Act of 1939, its purpose was to grant relief from the ‘hardship’ falling upon persons ‘who work for long periods of time without pay,’ and then receive their compensation in a lump sum all in one year. S.Rep.No.648, 76 Cong., 1st Sess., p. 7.””
2 later decisions quote this exact passage · from the majority““If at least 80 per-centum of the total compensation for personal services covering a period of thirty-six calendar months or more (from the beginning to the completion of such services) is received or accrued in one taxable year by an individual or a partnership, the tax attributable to any part thereof which is included in the gross income of any individual shall not be greater than the aggregate of the taxes attributable to such part had it been included in the gross income of such individual ratably over that part of the period which precedes the date of such receipt or accrual.””
1 later decision quote this exact passage · from the majority“A taxpayer who claims the benefit of that section must show that he comes squarely within the letter and spirit of the Congressional grant.”
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.