Hernandez v. Commissioner’s Empirical Analysis
1987
Citation profile
25 federal appellate · 2 district ·
How this case has been cited
Cited by 41 later decisions (1 by the Supreme Court) — most recently January 2021 · most notably Hernandez v. Commissioner (1989), Graham v. Commissioner (1987)
25 federal appellate · 2 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.
Appellate journey
Relationships
Applies 26 U.S.C. § 170
Relies on Simon v. Eastern Kentucky Welfare Rights Organization · McGowan v. State of Maryland Gallagher · Lemon v. Kurtzman · Wisconsin v. Yoder · Yick Wo v. Hopkins
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 41 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[I]magine, a case in which the government monitored church records in a an attempt to place a monetary value on the benefit of all church services, group programs, and pastoral counselling generally available to contributing members. Such a case would present not only the problem of determining value but also the problem of excessive entanglement in the affairs [of] a religious institution.”
3 later decisions quote this exact passage · from the majority“[t]he sine qua non of a charitable contribution is a transfer of money or property without adequate consideration.”
3 later decisions quote this exact passage · from the majority“substantial pressure on an adherent to modify his behavior and to violate his beliefs”
3 later decisions quote this exact passage · from the concurrence
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.