Hormel v. Commissioner’s Empirical Analysis
1939
Citation profile
12
cited by 12 later decisions
October 1945
most recently cited
1 federal appellate ·
Relationships
Relies on Douglas v. Willcuts · Helvering v. Stokes · Helvering v. Blumenthal · Dunning v. Commissioner · Black v. Commissioner
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 12 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““Cases have been presented to the Board involving trusts created for short periods where the grantor has reserved to himself practically all of the substantial benefits as owner of the property, and the Board has held that such trusts are lacking in substance to such an extent that the income is taxable to the grantor. See Estate of A. C. O’Laughlin, 38 B.T.A. 1120 , and cases there cited. The respondent does not argue that those cases are applicable here and obviously they are not, because here the trusts were not lacking in substance during the three years of their existence.””
1 later decision quote this exact passagee.g. Helvering v. Hormel
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.