Hill v. Commissioner’s Empirical Analysis
1974
Citation profile
3 federal appellate ·
How this case has been cited
Cited by 35 later decisions — most recently September 1997 · most notably Patin v. Commissioner (1987), Karme v. Commissioner (1980)
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
Applies 26 U.S.C. § 483
Relies on Knetsch v. United States · Commissioner v. Brown · Willingham v. Morgan · Bridges v. Commissioner · Woodbury 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 35 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“should be substantially accorded for tax purposes its”
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.