United States v. Hoffman’s Empirical Analysis
423 F.2d 1217 · 1970
Citation profile
9 federal appellate ·
How this case has been cited
Cited by 29 later decisions — most recently February 1993 · most notably Stahl v. United States (1970), Horne v. Commissioner (1972)
9 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
Applies 26 U.S.C. § 165
Relies on Putnam v. Commissioner · Stratmore v. United States
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 29 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“protect the statutory scheme for a common tax treatment of all losses suffered by a corporate stockholder in providing his corporation with financing.”
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.