Hammerstrom v. Commissioner’s Empirical Analysis
1973
Citation profile
How this case has been cited
Cited by 3 later decisions — most recently May 1991
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 Poe v. Seaborn · Commissioner v. Brown · United States v. Merrill · Edwin M. Dezendorf and Florence L. Dezendorf v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Edwin M. Dezendorf and Florence L. Dezendorf · 2 Lexington Ave. Corp. 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 3 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“is not defined in section 47 . However, both the House and Senate committee reports state that property will be considered disposed of”
1 later decision quote this exact passage“whenever it is sold, exchanged, transferred, distributed, involuntarily converted, or disposed of by gift.”
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.