United States v. Hover’s Empirical Analysis
268 F.2d 657 · 1959
Citation profile
18 federal appellate ·
How this case has been cited
Cited by 33 later decisions — most recently December 2002 · most notably Factor v. Commissioner (1960), Compton v. United States (1964)
18 federal appellate ·
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 Helvering v. Taylor · Greenwood v. Commissioner · Godwin v. Brown · Clinton Cotton Mills, Inc. 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 33 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““The cabaret tax applies to all amounts paid for food, refreshment, service, or merchandise by patrons or guests who are present during any part of the entertainment, even though such patrons or guests make payment for the food, refreshment, service or merchandise prior to the time the entertainment starts. For the tax to apply, it is not necessary that such patrons or guests be able to witness the entertainment, and partake of food or refreshments at the same time. “It is held that payments for food, refreshment, service, or merchandise made prior to the beginning of the entertainment in a cabaret, roof garden or other similar place are subject to the cabaret tax imposed by section 1700(e) of the Code, where the patrons or guests by or for whom such amounts are paid remain for any portion of the entertainment afforded. However, the tax does not .apply to payments made by or for patrons or guests who leave the establishment prior to the beginning •of the entertainment, or who enter and leave during an intermission period, or who enter after the entertainment has ceased.””
1 later decision quote this exact passage · from the majority““The argument of the government that the presumption of correctness attending the Commissioner’s determination was not overcome is inapplicable to a situation such as we have here. It is well settled law that this presumption may be rebutted by a showing that the Commissioner’s determination is arbitrary or erroneous.””
1 later decision quote this exact passage · from the majority“Thus the tax will be collected although a cabaret does not increase its prices for food or beverages while its floor show is in progress.”
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.