Hambuechen v. Commissioner’s Empirical Analysis
1964
Citation profile
1 federal appellate · 1 district ·
How this case has been cited
Cited by 23 later decisions — most recently September 2011
1 federal appellate · 1 district ·
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 Gregory v. Helvering · Commissioner of Internal Revenue v. Court Holding Co · Atchison, Topeka & Santa Fe Railway Co. v. Reddish · Safeway Stores, Inc. v. Oklahoma Retail Grocers Ass'n · Benjamin D. And Madeline Prentice Gilbert v. Commissioner of Internal Revenue
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 23 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“whether the funds were advanced with reasonable expectations of repayment regardless of the success of the venture, or were placed at the risk of the business.”
3 later decisions quote this exact passage“self-serving statements that the advances were intended to be loans bear little weight in the face of the other facts of record.”
1 later decision quote this exact passage“whether payment [to the purported creditor] can only be paid out of future profits.”
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.