Hanover Bank v. Commissioner’s Empirical Analysis
1962
Citation profile
209 federal appellate · 34 district · 22 state decisions
How this case has been cited
Cited by 514 later decisions (13 by the Supreme Court) — most recently August 2021 · most notably Commissioner v. Brown (1965), Malat v. Riddell (1966)
209 federal appellate · 34 district · 22 state decisions
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
reviewedEstate of A. Gourielli, Deceased, the Hanover Bank, and Helena Gourielli, Surviving Wife v. Commissioner of Internal Revenue, Jacob A. And Bertha L. Goldfarb v. Commissioner of Internal Revenue (from Second Circuit Court of Appeals)
Relationships
Applies 26 U.S.C. § 171
Relies on Gregory v. Helvering · Automobile Club of Mich. v. Commissioner · Knetsch v. United States · Crane v. Commissioner · Old Colony Co 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 514 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“are not entitled to rely upon unpublished private rulings which were not issued specifically to them”
7 later decisions quote this exact passage · from the majority“A firmly established principle of statutory interpretation is that `the words of statutes — including revenue acts — should be interpreted where possible in their ordinary, everyday senses.'”
5 later decisions quote this exact passage · from the majority“add to or alter the words employed to effect a purpose which does not appear on the face of the statute,”
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.