Hills v. Commissioner’s Empirical Analysis
1982
Citation profile
11 federal appellate ·
How this case has been cited
Cited by 24 later decisions — most recently August 2012
11 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. § 105 · 26 U.S.C. § 162 · 26 U.S.C. § 165 · 26 U.S.C. § 23 · 26 U.S.C. § 24 · 26 U.S.C. § 262
Relies on Bullock v. United States · Chapman v. Houston Welfare Rights Organization · Mohasco Corp. v. Silver · Cruz v. Hauck · Parham v. Cortese
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 24 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“not compensated for by insurance or otherwise”
7 later decisions quote this exact passage · from the majority““13. See J. Seidman, Seidman’s Legislative History of Federal Income Tax Laws, 1938-1961, at 1018 (1938). There was no Finance Committee report for this bill. See also Comment, Theft Loss Deductions as Relief for the Small Investor, 1978 Duke L.J. 849 , 860-61 & nn. 67, 68 (discussing and citing sources for limited legislative history of § 165(c)(3)).””
3 later decisions quote this exact passage · from the dissent“[t]he disposition the Commissioner favore[d] in this case would deny a section 165 deduction any time a loss is covered by insurance,”
3 later decisions 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.