Hatfield v. Commissioner’s Empirical Analysis
1977
Citation profile
5 federal appellate · 1 state decisions
How this case has been cited
Cited by 214 later decisions — most recently October 2019 · most notably Zmuda v. Commissioner (1982), Wilkinson v. Commissioner (1979)
5 federal appellate · 1 state decisions
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 Welch v. Helvering · Ohio Bureau of Employment Services v. Hodory · Marchetti v. United States · United States v. Sullivan · Bixby 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 214 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Taxes are what we pay for civilized society”
10 later decisions quote this exact passage“* * * but if tax protesters continue to bring such frivolous cases, serious consideration should be given to imposing such damages”
7 later decisions quote this exact passage“Any citizen may resort to the courts whenever he or she in good faith and with a colorable claim desires to challenge the Commissioner’s determination; but that does not mean that a citizen may resort to the courts merely to vent his or her anger and attempt symbolically to throw a wrench at the system * * *”
3 later decisions 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.