Commissioner of Internal Revenue v. John David Hawn and Bette Hawn’s Empirical Analysis
1956
Citation profile
25
cited by 25 later decisions
July 1968
most recently cited
22 federal appellate · 1 district ·
Relationships
Applies 26 U.S.C. § 117 · 26 U.S.C. § 22
Relies on Helvering v. Clifford · Helvering v. Horst · Burnet v. Harmel · Harrison v. Schaffner · Helvering v. Eubank
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 25 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“It is clearly true, as already indicated, that an oil payment, like royalty, is an interest in property, an interest in realty, an interest in the minerals in place.”
1 later decision quote this exact passage · from the majority“real property used in the trade or business”
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.