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← 21 TC 131 - Hyslope v. Commissioner

Hyslope v. Commissioner’s Empirical Analysis

1953

Citation profile

24
cited by 24 later decisions
1
cited 1 times by the Supreme Court
August 1985
most recently cited

9 federal appellate · 1 district ·

How this case has been cited

Cited by 24 later decisions (1 by the Supreme Court) — most recently August 1985

9 federal appellate · 1 district ·

1001953196019701980decided

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 Cohan v. Commissioner · Drill v. Commissioner · Osteen v. Commissioner · Waters v. Commissioner · Jones v. United States

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 24 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

  1. “(II) Personal, living, or family expenses, except extraordinary medical expenses deductible under section 23 (x)-;”
    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.