Hubbart v. Commissioner’s Empirical Analysis
1944
Citation profile
1 state decisions
How this case has been cited
Cited by 17 later decisions — most recently March 1996
1 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.
Relationships
Relies on Smith v. Commissioner · O'Rear 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 17 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“* * * Personal expenses are not deductible, even though somewhat related to one’s occupation or the production of income. See Henry C. Smith, 40 B. T. A. 1038; affd. (C. C. A., 2d Cir.), 113 Fed. (2d) 114. And the prohibition of deductions for personal expenses remains unaltered. Sec. 24(a) (1). There is no suggestion here that petitioner’s occupation was not his “trade or business,” and hence the scope of the 1042 amendment does not extend to his situation at all. * * *”
2 later decisions 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.