Hulter v. Commissioner’s Empirical Analysis
1988
Citation profile
How this case has been cited
Cited by 152 later decisions — most recently October 2019 · most notably Krause v. Commissioner (1992), Levy v. Commissioner (1988)
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 18 U.S.C. § 371
Relies on Commissioner v. Sunnen · Commissioner of Internal Revenue v. Duberstein D Stanton · Helvering v. Clifford · Commissioner of Internal Revenue v. Court Holding Co · Commissioner v. Tower
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 152 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“actual and honest objective of making a profit”
4 later decisions quote this exact passage“Taxation is not so much concerned with the refinements of title as it is with actual command over the property taxed -- the actual benefit for which the tax is paid.”
1 later decision quote this exact passage“dominant hope and intent of realizing a profit”
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.