Hesse v. Commissioner’s Empirical Analysis
1973
Citation profile
1 federal appellate ·
How this case has been cited
Cited by 56 later decisions — most recently December 2012 · most notably Beard v. Commissioner (1981), Wright v. Commissioner (1974)
1 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
Applies 26 U.S.C. § 71
Relies on Bardwell v. Commissioner · Bardwell v. Commissioner · Elliott v. Commissioner · Thompson v. Commissioner · Ryker 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 56 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“the payments at issue to have been in discharge of a division of property, it must be demonstrated that [the ex-wife] had an interest in property which she was relinquishing and for which the [payments in issue were] compensation.”
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.