Hockaday v. Commissioner’s Empirical Analysis
1954
Citation profile
How this case has been cited
Cited by 5 later decisions — most recently April 2007
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 Keller v. Keller
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 5 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“As we view it, when the partnership earnings of Green and Rosson were ascertained for its fiscal year ended June 30,1948, then Lois was the owner of eleven-twelfths of one-half of Hubert’s one-half of the partnership earnings and would be taxable thereon. * * *”
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.