Hill v. Commissioner’s Empirical Analysis
1990
Citation profile
1 federal appellate · 1 state decisions
How this case has been cited
Cited by 37 later decisions — most recently April 2019 · most notably Freije v. Comm'r (2005), Capitol Fed. Sav. & Loan Ass'n v. Commissioner (1991)
1 federal appellate · 1 state decisions
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 Commissioner of Internal Revenue v. Gooch Milling & Elevator Co · Mattes v. C. I. R · Calumet Industries, Inc. v. Commissioner · Lone Manor Farms, Inc. v. Commissioner · Phoenix Coal Co. 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 37 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The Tax Court in redetermining a deficiency of income tax for any taxable year * * * shall consider such facts with relation to the taxes for other years * * * as may be necessary correctly to redetermine the amount of such deficiency, but in so doing shall have no jurisdiction to determine whether or not the tax for any other year * * * has been overpaid or underpaid.”
2 later decisions quote this exact passage“a tax for such year. In Lone Manor Farms, Inc. v. Commissioner, 61 T.C. 436, 440 (1974), affd. without published opinion 510 F.2d 970 (3d Cir. 1975), we stated that section 6214(b)”
2 later decisions quote this exact passage“can recompute the amount of an unused investment credit carryover from a barred year in order to determine the tax due for an open year.”
1 later decision quote this exact passagee.g. Markus v. Brohl
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.