Hallowell v. Commissioner’s Empirical Analysis
1939
Citation profile
7
cited by 7 later decisions
December 1952
most recently cited
Relationships
Relies on Bull v. United States · Brown v. Commissioner · Carter v. Commissioner · Gudeon v. Commissioner · Hilmer 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 7 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“his distributive share, whether distributed or not, of the net income of the partnership.”
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.