Hunt v. Commissioner’s Empirical Analysis
1954
Citation profile
4 federal appellate · 1 district ·
How this case has been cited
Cited by 10 later decisions — most recently July 2003
4 federal appellate · 1 district ·
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 Bartsch v. Commissioner · Preferred Risk Mutual Insurance v. Reeves · Fidler v. Commissioner · Haag v. Commissioner · Cattier 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 10 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““We see nothing inconsistent in treating the monthly payments under the first paragraph as ‘periodic’ and those under the second paragraph as ‘installments’.””
3 later decisions quote this exact passage · from the majority“* * * [The] different provisions should be treated as separate and independent provisions and taxed or deducted according to the terms of the particular provision.”
1 later decision quote this exact passage · from the majority
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.