Hagar v. Commissioner’s Empirical Analysis
1965
Citation profile
1 federal appellate · 1 state decisions
How this case has been cited
Cited by 13 later decisions — most recently December 1995
1 federal appellate · 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 Commissioner of Internal Revenue v. Duberstein D Stanton · Commissioner of Internal Revenue v. Glenshaw Glass Company · Old Colony Trust Co. v. Commissioner · Schroeder v. City of New York · Bogardus 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 13 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““ * * * we are convinced that the motivating force behind the payments here involved proceeded from the anticipation of economic benefit both to the local guild and to the petitioner, [citation omitted] Through the force and power of a strike the local guild intended to benefit its members by securing additional job security. Strike benefits were paid to members of the local guild, including petitioner, to enable them to continue with the strike so that the aims of the [American Newspaper Guild] could be accomplished. In our opinion, this does not amount to a gift.” John N. Hagar, 43 T.C. 468 , 485 (1965).”
1 later decision quote this exact passage“(1) Compensation for services, including fees, commissions, and similar items; (2) Gross income derived from business ;”
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.