Hudock v. Commissioner’s Empirical Analysis
1975
Citation profile
1 district ·
How this case has been cited
Cited by 55 later decisions — most recently June 2020 · most notably Estate of Emerson v. Commissioner (1977), Kronish v. Commissioner (1988)
1 district ·
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. S S White Dental Mfg Co of Pennsylvania · Boehm v. Commissioner · Couzens v. Commissioner · Burnet v. Porter · Ramsay Scarlett & Co. 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 55 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“treated as sustained during the taxable year in which the loss occurs as evidenced by closed and completed transactions and as fixed by identifiable events occurring in such taxable year.”
1 later decision quote this exact passagee.g. Hyler v. Comm'r“All closing agreements shall be executed on forms prescribed by the Internal Revenue Service.”
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.