Hayne v. Commissioner’s Empirical Analysis
1954
Citation profile
3 federal appellate ·
How this case has been cited
Cited by 14 later decisions — most recently January 1979
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 Havey v. Commissioner · Stringham v. Commissioner · Bonwit Teller & Co. v. Commissioner · Appeal of First National Bank of St. Louis · Seymour 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 14 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The use of the elevator was not intended to have and had no beneficial effect upon the mitigation or cure of the paralytic condition of the decedent. Its primary function was to solve the transportation problem, resulting from wishes of the decedent to get out of his room, which were merely incidental to the illness.”
1 later decision quote this exact passagee.g. Riach v. Frank“for trips outside of the home or downstairs”
1 later decision quote this exact passagee.g. Riach v. Frank
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.