Hoffman v. Commissioner’s Empirical Analysis
1939
Citation profile
5 federal appellate ·
How this case has been cited
Cited by 30 later decisions — most recently August 1981 · most notably A. J. Industries, Inc. v. United States (1974), Parker v. Delaney (1950)
5 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.
Relationships
Relies on Lucas v. American Code Co. · Greenleaf Textile Corp. v. Commissioner · Hawkins v. Commissioner · A. J. Schwarzler Co. v. Commissioner · Coalinga-Mohawk Oil Co. v. Commissioner
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.