Weir v. Commissioner’s Empirical Analysis
1948
Citation profile
10 federal appellate ·
How this case has been cited
Cited by 25 later decisions — most recently July 1981 · most notably Swenson v. Commissioner (1962), Pike v. Commissioner (1965)
10 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. § 117
Relies on United States v. American Trucking Associations · United States v. Dickerson · Helvering v. San Joaquin Fruit & Investment Co. · Miles v. Safe Deposit & Trust Co. · Hooper 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 25 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(2) Short-term capital gain. - The term 'short-term capital gain' means gain from the sale or exchange of a capital asset held for not more than 6 months, if and to the extent such gain is taken into account in computing net income;”
2 later decisions quote this exact passage“Where time is to be computed from a particular day or a particular event…[the proper method of computation] is to exclude the day thus designated, and to include the last day of the specified period.”
1 later decision quote this exact passage“only the period beginning with the date upon which the right to acquire was exercised.”
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.