Hardesty v. Commissioner’s Empirical Analysis
1941
Citation profile
8
cited by 8 later decisions
September 1952
most recently cited
1 federal appellate ·
Relationships
Relies on Edwards Drilling Co. v. Commissioner · Junod v. Smith · Lee v. Commissioner · Cook Drilling Co. v. Commissioner · Nunn-Stubblefield Oil Co. 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 8 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“intangible drilling and development costs”
2 later decisions quote this exact passage“in consideration of the covenants and agreements set out in said oil and gas lease”
1 later decision quote this exact passage“as part of the consideration for this assignment and the rights hereby granted”
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.