Hough v. Commissioner’s Empirical Analysis
1989
Citation profile
2 federal appellate ·
How this case has been cited
Cited by 9 later decisions — most recently September 2017
2 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. § 166 · 26 U.S.C. § 7605
Relies on Anderson v. City of Bessemer City · Commissioner of Internal Revenue v. Duberstein D Stanton · United States v. Powell · United States v. Radio Television News Directors Ass'n · California v. Civil Aeronautics Board
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 9 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[n]o taxpayer shall be subjected to unnecessary examination or investigation, and only one inspection of a taxpayer's books of account shall be made for each taxable year unless the taxpayer requests otherwise or unless the Secretary, after investigation, notifies the taxpayer in writing that an additional inspection is necessary.”
1 later decision quote this exact passage · from the majority“it is well settled that [section 7605(b)] has no bearing upon the Commissioner's authority to examine tax returns already in his possession.”
1 later decision quote this exact passage · from the majority“to protect taxpayers from repetitive investigations used by the Internal Revenue Service as a means of harassment.”
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.