Hickel v. Stevenson’s Empirical Analysis
1966
Citation profile
10 state decisions
How this case has been cited
Cited by 10 later decisions — most recently May 2001
10 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
Applies 26 U.S.C. § 6501
Relies on Manning v. Seeley Tube & Box Co. · Ransom v. Haner · Alaska Steamship Co. v. Mullaney · Century Insurance Agency, Inc. v. City Commerce Corp. · Isler v. Jensen
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 10 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[The exception in 26 U.S.C. § 6501 (c)(4)] was applicable as to [the taxpayers'] federal income tax liability because of the waivers that the federal government secured from [the taxpayers] which permitted the United States to assess additional taxes after the three-year period of limitation had expired. Such exception was also applicable as to [the taxpayers'] Alaska income tax liability because of the incorporation by reference in the Alaska law of the provisions of the Internal Revenue Code. By reason of the express adoption of the provisions of the Internal Revenue Code relating to an exception to the three-year period of limitation, the effect of [the taxpayers'] waiver of the federal period of limitation for assessment and collection of taxes was to effect a like waiver of such period as to the assessment and collection of the additional Alaska tax.[ 12 ]”
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.