Hardee v. United States’s Empirical Analysis
708 F.2d 661 · 1983
Citation profile
3 federal appellate · 1 district ·
How this case has been cited
Cited by 15 later decisions (1 by the Supreme Court) — most recently December 2013
3 federal appellate · 1 district ·
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. § 119 · 26 U.S.C. § 265 · 26 U.S.C. § 61 (Payment-in-Kind Tax Treatment Act of 1983) · 26 U.S.C. § 82
Relies on Welch v. Helvering · Helvering v. Clifford · Commissioner of Internal Revenue v. Glenshaw Glass Company · Old Colony Trust Co. v. Commissioner · Botany Worsted Mills 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 15 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“When a principle of taxation requires reexamination, Congress is better equipped than a court to define precisely the type of conduct which results in tax consequences.”
1 later decision quote this exact passage · from the majority“There shall be allowed as a deduction all interest paid or accrued within the taxable year on indebtedness.”
1 later decision quote this exact passage · from the dissent
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.