Hoult v. Commissioner’s Empirical Analysis
1931
Citation profile
16
cited by 16 later decisions
February 1941
most recently cited
3 federal appellate ·
Relationships
Relies on Eisner v. Macomber · United States v. Phellis · Brackett v. Commissioner · Mullins v. Commissioner · Langenbach 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 16 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Income-tax liability must be determined by what actually takes place, rather than by what might have taken place.”
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.