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← 31 BTA 853 - Hampton v. Commissioner

Hampton v. Commissioner’s Empirical Analysis

1934

Citation profile

3
cited by 3 later decisions
October 1938
most recently cited

Relationships

Relies on Tyler v. United States · Irwin v. Gavit · United States v. Robbins · De Vaughn v. Hutchinson · Warburton v. White

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 3 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

  1. “* * * Under the general rule that the law of the situs determines whether land is separate or community property, revenues from land in a common-law state do not fall into the community, although the owner lives in a community-law state.”
    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.