Hoffman v. Commissioner’s Empirical Analysis
71 F.2d 929 · 1934
Citation profile
18
cited by 18 later decisions
2
cited 2 times by the Supreme Court
1
states following
August 1970
most recently cited
10 federal appellate · 1 state decisions
How this case has been cited
Cited by 18 later decisions (2 by the Supreme Court) — most recently August 1970
10 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 Hatch v. Oil Company · Sherwood v. Commissioner · Swenson v. Commissioner · Eavenson v. Commissioner · Dahlinger v. Commissioner
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.