Hassen v. Commissioner’s Empirical Analysis
1974
Citation profile
4 federal appellate ·
How this case has been cited
Cited by 15 later decisions — most recently October 1999
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
Applies 26 U.S.C. § 267
Relies on Commissioner v. Gordon · McWilliams v. Commissioner · Hartford Fire Insurance v. Roberto · American Bantam Car Co. v. Commissioner · Amen 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 15 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(2) An individual and a corporation more than 50 percent in value of the outstanding stock of which is owned, directly or indirectly, by or for such individual;”
2 later decisions quote this exact passage · from the majority“At the time of the foreclosure sale petitioners did not anticipate that they would lose their economic interest in [the property] but rather contemplated by virtue of the prearranged understanding that they would retain their interest. Their reasonable expectations were subsequently fulfilled; consequently, their economic wealth was not reduced but merely relocated and their purported losses were not genuine losses in the economic sense but wholly illusory ones. [Hassen v. Commissioner, supra at 187; citations omitted.]”
1 later decision quote this exact passage · from the majority“) for $975,000. Although the property was a community asset, title to the property was taken in the name of Birdie B. Hassen. Subsequent to 1955, Mr. Hassen borrowed money from his sister, Betty Stein, and Mrs. Hassen as the nominal owner of the property executed a note and trust deed pledging Golden State to secure the loan. In 1958 Betty Stein transferred the note and trust deed to Pacific Thrift and Loan Company (”
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.