Weir v. Commissioner’s Empirical Analysis
109 F.2d 996 · 1940
Citation profile
10 federal appellate · 3 state decisions
How this case has been cited
Cited by 29 later decisions — most recently June 2013 · most notably Miller v. Commissioner of Internal Revenue (1988), Fox v. Commissioner (1984)
10 federal appellate · 3 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
Applies 26 U.S.C. § 23
Relies on Helvering v. National Grocery Co. · Douglas v. Willcuts · Corona Cord Tire Co. v. Dovan Chemical Corp. · Heiner v. Tindle · Dresser v. United States
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 29 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“may be used in at least three distinct legal meanings. It may designate simply the exercise of will power necessary to cause muscular or physical movement. This concept is, of course, irrelevant in the field of tax law. Secondly, it may denote the immediate result desired by the actor. Thirdly, it may signify the ultimate reason for aiming at that immediate objective. At this point, however, intent shades into motive, which is really the ulterior intent or the cause of the intent. Intent, in other words, is the object of the act; motive, in turn, is the object or spring of the intent. * * *'”
1 later decision quote this exact passage · from the majority“more sportive segment of the citizenry and their characteristic exploits”
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.