Hendricks v. Commissioner’s Empirical Analysis
1994
Citation profile
17 federal appellate ·
How this case has been cited
Cited by 58 later decisions — most recently October 2018 · most notably Westbrook v. Commissioner (1995), Zfass v. Commissioner (1997)
17 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
Applies 26 U.S.C. § 183
Relies on Anderson v. City of Bessemer City · United States v. United States Gypsum Co. · Commissioner of Internal Revenue v. P Groetzinger · Golanty v. Commissioner · Fendler v. Dean Witter Reynolds, Inc
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 58 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“any activity other than one with respect to which deductions are allowable for the taxable year under section 162 or under paragraph (1) or (2) of section 212 .”
7 later decisions quote this exact passage · from the majority“[T]he mere expectation that land values may appreciate is not sufficient, in itself, to demonstrate that an activity was engaged in for profit.”
3 later decisions quote this exact passage · from the majority“no deduction attributable to such activity shall be allowed”
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.