Hi-Plains Enterprises, Inc. v. Commissioner’s Empirical Analysis
496 F.2d 520 · 1974
Citation profile
3 federal appellate ·
How this case has been cited
Cited by 16 later decisions — most recently August 2004
3 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 United States v. Catto · United States v. Louis A. Chemell, Esther Belle Chemell, Louis Dodd and Vivian K. Dodd · Hi-Plains Enterprises, Inc. 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 16 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(d) Definition of “farm”. As used in this section, the term “farm” embraces the farm in the ordinarily accepted sense, and includes stock, dairy, poultry, fruit, and truck farms; also plantations, ranches, and all land used for farming * * *. All individuals, partnerships, or corporations that cultivate, operate, or manage farms for gain or profit, either as owners or tenants, are designated as farmers. * * *”
2 later decisions quote this exact passage · from the majority“The breadth of the definition cannot be denied.”
1 later decision quote this exact passage · from the majority
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.