Hall v. Comm'r’s Empirical Analysis
1989
Citation profile
1 federal appellate ·
How this case has been cited
Cited by 5 later decisions — most recently July 2017
1 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
Relies on Lewy v. Weinberger · Helvering v. Rankin · Davidson v. Commissioner · Kluger Associates, Inc. v. Commissioner · Kluger Associates, Inc. v. Commissioner
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 5 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“until the end of a year to allot specific sales to his general inventory of stocks in such a manner as to be most beneficial to him taxwise”
1 later decision quote this exact passage · from the majoritye.g. Rendall v. Comm'r
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.