Commissioner of Internal Revenue, Petitioner-Cross-Respondent v. Leon E. Hendrickson, Respondent-Cross-Petitioner, and Peoples Loan & Trust Company’s Empirical Analysis
1989
Citation profile
4 federal appellate · 4 district ·
How this case has been cited
Cited by 16 later decisions — most recently September 2003
4 federal appellate · 4 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
Relies on Coleman v. Commissioner · Commissioner of Internal Revenue v. C Bollinger · Yosha v. Commissioner · Vukasovich, Inc. v. Commissioner · Refrigeration Sales Co. v. Mitchell-Jackson, Inc.
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 16 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Hendrickson's challenge to the details of the Internal Revenue Service's computation of the amount of tax due under the statute.”
1 later decision quote this exact passage · from the majority“The equitable owner must step forward to claim the funds in the possession of the section 6867 taxpayer.”
1 later decision quote this exact passage · from the majority
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.