Hanby v. Commissioner’s Empirical Analysis
67 F.2d 125 · 1933
Citation profile
7 federal appellate ·
How this case has been cited
Cited by 16 later decisions (2 by the Supreme Court) — most recently January 1984
7 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. § 1057 · 26 U.S.C. § 1058 · 26 U.S.C. § 211 · 26 U.S.C. § 404
Relies on Cromwell v. County of Sac · Ex parte Lange · Botany Worsted Mills v. United States · Tait v. Western Maryland Railway Co. · Boston Sand & Gravel Co. v. United States
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 16 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“if any part of any deficiency is due to fraud with intent to evade tax,”
1 later decision quote this exact passage · from the majority
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.