Hesse v. Commissioner’s Empirical Analysis
1946
Citation profile
6 federal appellate · 1 state decisions
How this case has been cited
Cited by 40 later decisions — most recently August 1999 · most notably Daine v. Commissioner (1947), Lerner v. Commissioner (1952)
6 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 Brown 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 40 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“to take care of the lack of any provision under law which would require the payment of alimony.”
1 later decision quote this exact passage“case of a wife who is divorced or legally separated from her husband,”
1 later decision quote this exact passage“the existence and continuance of an obligation to pay alimony.”
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.