L. Hyman & Co. v. Commissioner’s Empirical Analysis
1930
Citation profile
1 federal appellate ·
How this case has been cited
Cited by 6 later decisions — most recently June 1954
1 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 Botany Worsted Mills v. United States · Twin City Tile & Marble Co. v. Commissioner · People Ex Rel. Fairchild v. . Preston · Parker v. Commissioner · Model Dairy, Inc. 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 6 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“* * * When the corporation petitioner as proponent before the Board makes such a claim, the burden is upon it not only to prove that the amounts paid are reasonable as salaries, Botany, Mills v. United States, supra, [ 278 U.S. 282 ], but also that they are in fact entirely salaries and not partly or wholly profit distributions. * * *”
1 later decision quote this exact passage“the corporation is in a position to distribute its profits in the guise of salaries and that to the extent this is done the deduction fails.”
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.