Hasbrook v. United States’s Empirical Analysis
343 F.2d 811 · 1965
Citation profile
5 federal appellate · 1 district ·
How this case has been cited
Cited by 13 later decisions (1 by the Supreme Court) — most recently December 1982
5 federal appellate · 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 Prado Oil & Gas Co. v. Federal Power Commission · United States v. Fewell · Northup v. United States · Bradbury v. Commissioner · Isidore Himmel and Estate of Lillian Himmel, Isidore Himmel v. Commissioner of Internal Revenue
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 13 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“the business purpose of a transaction is irrelevant in determining dividend equivalence”
1 later decision 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.