Hoover v. Commissioner’s Empirical Analysis
1959
Citation profile
1 district ·
How this case has been cited
Cited by 43 later decisions — most recently October 2001 · most notably Pritchett v. Commissioner (1974), Maddux Construction Co. v. Commissioner (1970)
1 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.
Relationships
Relies on United States v. S S White Dental Mfg Co of Pennsylvania · Boehm v. Commissioner · Thrift v. Commissioner · Farley v. Commissioner · Boomhower v. United States
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 43 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“* * * Buying non-income-producing realty to hold for expected rise in value is much like investments in the stock market where stock is purchased purely as an investment, not upon the theory that it will produce immediate income, but that it has growth value.”
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.