Hort v. Commissioner’s Empirical Analysis
313 U.S. 28 · 1941
Citation profile
395 federal appellate · 11 district ·
How this case has been cited
Cited by 722 later decisions (18 by the Supreme Court) — most recently October 2015 · most notably Corn Products Refining Company v. Commissioner of Internal Revenue (1955), Commissioner v. Gillette Motor Transport, Inc. (1960)
395 federal appellate · 11 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.
Appellate journey
reviewedWarren Service Corp. v. Commissioner (from Second Circuit Court of Appeals)
Relationships
Relies on Helvering v. Horst · Burnet v. Sanford & Brooks Co. · United States v. S S White Dental Mfg Co of Pennsylvania · United States v. Safety Car Heating & Lighting Co.
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 722 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““Where, as in this case, the disputed amount was essentially a substitute for rental payments which § 22(a) expressly characterizes as gross income, it must be regarded as ordinary income, ° and it is immaterial that for some purposes the contract creating the right to such payments may be treated as ‘property’ or ‘capital.’ ””
7 later decisions quote this exact passage · from the majority“involved nothing more than the relinquishment of the right to future rental payments in return for a present substitute payment and possession of the leased premises.”
3 later decisions quote this exact passage · from the majority“indicates that Congress intended to allow * * * [the taxpayer] to reduce ordinary income actually received and reported by the amount of income he failed to realize.”
3 later decisions 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.