Hoeme v. Commissioner’s Empirical Analysis
1974
Citation profile
How this case has been cited
Cited by 74 later decisions — most recently June 2012 · most notably Jacklin v. Commissioner (1982), Espinoza v. Commissioner (1982)
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. Diebold, Inc. · O’Callahan v. Parker, Warden · Nat Harrison Assoc., Inc. v. Commissioner · Estate of Robert A. Goodall, Deceased, C. M. Goodall v. Commissioner of Internal Revenue, Estate of Robert A. Goodall, Deceased, Clarice M. Goodall v. Commissioner of Internal Revenue, (Two Cases). Estate of Robert A. Goodall, Deceased, Clarice M. Goodall, and Clarice M. Goodall v. Commissioner of Internal Revenue, C. M. Goodall v. Commissioner of Internal Revenue, Good-All Electric Mfg. Co. v. Commissioner of Internal Revenue · Firemen's Mut. Ins. v. Aponaug Mfg. Co.
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 74 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“the existence of any reasonable doubt as to the facts at issue must result in the denial of the motion.”
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.