Hook v. Commissioner’s Empirical Analysis
1972
Citation profile
3 federal appellate ·
How this case has been cited
Cited by 31 later decisions — most recently September 2020 · most notably United States v. Pirro (2000), Wilson v. Commissioner (1977)
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 Welch v. Helvering · Kean v. Commissioner · Hoffman v. Commissioner · Alfred N. Hoffman and Deli Hoffman v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Reba Martin, Inc. · Pacific Coast Music Jobbers, 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 31 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[B]eneficial ownership, as opposed to technical legal title, is determinative . . . .”
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.