Hills v. Commissioner’s Empirical Analysis
1981
Citation profile
4 federal appellate ·
How this case has been cited
Cited by 19 later decisions — most recently August 2012
4 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. § 23
Relies on Parham v. Cortese · Golsen v. Commissioner · Golsen v. Commissioner · Pollock v. Farmers' Loan & Trust Co. · Pollock v. Farmers' Loan Traust Co
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 19 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“suffered by an individual taxpayer who voluntarily chooses not to maintain insurance coverage can likewise be said to result from the choice to forego insurance coverage.”
1 later decision quote this exact passage“claim for reimbursement with respect to which there is a reasonable prospect of recovery.”
1 later decision quote this exact passage“As a matter of statutory construction, the normal, everyday meaning of the word”
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.