Hackendorf v. United States’s Empirical Analysis
243 F.2d 760 · 1957
Citation profile
8 federal appellate · 2 district ·
How this case has been cited
Cited by 12 later decisions — most recently December 1990
8 federal appellate · 2 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
Applies 26 U.S.C. § 3403 · 26 U.S.C. § 4061
Relies on Hartranft v. Wiegmann · Wilson v. Simpson · United States v. Armature Rewinding Co. · Campbell v. American Foreign Steamship Corp. · Benjamin Humphreys v. Leggett Smith and Lawrence
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 12 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(a) Rebuilt parts or accessories. Rebuilding of automobile parts or accessories, as distinguished from reconditioning or repairing, constitutes manufacturing * * *. Reboring or other machining, rewinding, and comparable major operations constitute rebuilding. # sfc ¡J: s¡< s}: (b) Reconditioned parts or accessories. The mere disassembling, cleaning, and reassembling (with any necessary replacement of worn parts) of automobile parts or accessories * * * are regarded as reconditioning operations rather than the manufacturing or production of rebuilt parts or accessories.”
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.