Public-domain · open source
OpenJurist
← 32 TC 254 - Hill v. Commissioner

Hill v. Commissioner’s Empirical Analysis

1959

Citation profile

16
cited by 16 later decisions
1
cited 1 times by the Supreme Court
April 1987
most recently cited

2 federal appellate ·

How this case has been cited

Cited by 16 later decisions (1 by the Supreme Court) — most recently April 1987

2 federal appellate ·

901959196019701980decided

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 SoRelle v. Commissioner · Frame v. Frame · Stewart v. Commissioner of Internal Revenue · Sullivan v. Commissioner · Brokaw v. Collett

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

  1. “All property acquired by either the husband or wife during marriage, except that which is the separate property of either, shall be deemed the common property of the husband and wife; and all the effects which the husband and wife possess at the time the marriage may be dissolved shall be regarded as common effects or gains, unless the contrary be satisfactorily proved. * * *”
    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.