Hoffman v. Commissioner’s Empirical Analysis
1967
Citation profile
17
cited by 17 later decisions
September 2007
most recently cited
4 federal appellate ·
How this case has been cited
Cited by 17 later decisions — most recently September 2007
4 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
Relies on Commissioner v. Seaboard Finance Co. · United Benefit Life Insurance Company v. McCrory · George D. Patterson, Jr., District Director of Internal Revenue v. The Birmingham News Company
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.