Hutton v. Commissioner’s Empirical Analysis
39 F.2d 459 · 1930
Citation profile
2 federal appellate ·
How this case has been cited
Cited by 9 later decisions (5 by the Supreme Court) — most recently January 1958
2 federal appellate ·
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.
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 9 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“It has been a settled rule of the Treasury Department that commissions paid in purchasing securities are a capital expenditure as part of the cost price of the securities.”
1 later decision quote this exact passage · from the majoritye.g. Helvering v. Winmill“Commissions paid in purchasing securities are a part of the cost price of such securities.”
1 later decision quote this exact passage · from the majoritye.g. Helvering v. Winmill
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.