Hanover Ins. Co. v. Commissioner’s Empirical Analysis
1977
Citation profile
1 federal appellate ·
How this case has been cited
Cited by 11 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 26 U.S.C. § 832
Relies on Welch v. Helvering · Cree v. Goldstein · Commissioner of Internal Revenue v. Standard Life & Accident Insurance Company · Schuster's Express, Inc. v. Commissioner · Fruehauf Trailer 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 11 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(5) Losses INCURRED. — The term “losses incurred” means losses incurred during the taxable year on insurance contracts, computed as follows: (A) To losses paid during the taxable year, add salvage and reinsurance recoverable outstanding at the end of the preceding taxable year and deduct salvage and reinsurance recoverable outstanding at the end of the taxable year. (B) To the result so obtained, add all unpaid losses outstanding at the end of the taxable year and deduct unpaid losses outstanding at the end of the preceding taxable year.”
1 later decision quote this exact passage“In making such comparisons respondent applied a longer testing or development period for so-called Schedule P lines than for Schedule O lines of insurance in determining petitioner's 'experience rate'. Schedule P of the Annual Statement included Auto Liability, Liability other than Auto, and Workmen's Compensation. Schedule O covered most of the remaining lines of insurance.”
1 later decision quote this exact passage“, the estimates made will be regarded as being reasonably correct, and no adjustment for the current year would ordinarily be required. In the event that the five-year average of”
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.