Hunt v. Commissioner’s Empirical Analysis
1954
Citation profile
How this case has been cited
Cited by 28 later decisions (1 by the Supreme Court) — most recently March 2003 · most notably United States v. Mitchell (1971), Funk v. Commissioner (1957)
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 Poe v. Seaborn · United States v. Malcolm · Brown v. Brown · United States v. Supplee-Biddle Hardware Co. · Williams v. Williams
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 28 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““ * * * For purposes of Federal income taxation, each spouse is equally liable for payment of the tax on his or her respective equal share of the community income. United States v. Malcolm, 282 U.S. 792 [ 51 S.Ct. 184 , 75 L.Ed. 714 ] (1931); Poe v. Seaborn, 282 U.S. 101 [ 51 S.Ct. 58 , 75 L.Ed. 239 ] (1930). This liability is fixed and definite. It is not a means of splitting income which may be voluntarily chosen or elected to minimi2;e taxes. * * * Her liability for tax ceases only when her interest in the community income ceases. 75* % # »”
2 later decisions 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.