Hauptli v. Commissioner’s Empirical Analysis
1991
Citation profile
11
cited by 11 later decisions
October 1997
most recently cited
4 federal appellate ·
Relationships
Applies 26 U.S.C. § 46
Relies on Borchers v. Commissioner · Hokanson v. Commissioner · McNamara v. Commissioner of Internal Revenue · Connor v. Commissioner · Ellison v. Evans
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 11 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“requiring a 'fixed intention' with respect to the lease term”
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.