Hanover Ins. Co. v. Commissioner’s Empirical Analysis
1976
Citation profile
1 federal appellate ·
How this case has been cited
Cited by 13 later decisions — most recently September 2013
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 15 U.S.C. § 1012 (§ 2 of the McCarran-Ferguson Act)
Relies on Flint v. Stone Tracy Co. · United States v. South-Eastern Underwriters Ass'n · Brushaber v. Union Pacific Railroad · United States v. Correll · Chas Steward Mach Co v. Davis
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 13 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[T]he cited cases which held the annual statement to be conclusive did not involve the reasonableness of the estimated figures appearing on such statement, but rather the format or methodology of such statement[.]”
2 later decisions quote this exact passage“for this purpose as 9 the combined gross amount earned during the taxable year, from investment income and from underwriting income as provided in this subsection, computed on the basis of the underwriting and investment exhibit of the annual statement approved by the (N.A.I.C.). 10”
1 later decision quote this exact passage“be construed to invalidate, impair, or supersede any law enacted by any State for the purpose of regulating the business of insurance . . . unless such Act specifically relates to the business of insurance . . . .”
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.