Warbus v. Commissioner’s Empirical Analysis
1998
Citation profile
How this case has been cited
Cited by 9 later decisions — most recently July 2018
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 25 U.S.C. § 1 · 25 U.S.C. § 1481 · 25 U.S.C. § 1491
Relies on United States v. Kirby Lumber Co. · HCSC-Laundry v. United States · Commissioner v. Tufts · Bowers v. Kerbaugh-Empire Co. · United States v. Washington
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 9 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“subject to Federal income tax unless there is a statute or some rule of law that exempts the person or the item from gross income.”
1 later decision quote this exact passagee.g. Sassani v. Comm'r“directly or through a qualified Indian entity”
1 later decision quote this exact passage“fishing rights-related activity of such tribe”
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.