Wilson v. Kennedy’s Empirical Analysis
1954
Citation profile
4 federal appellate · 7 district ·
How this case has been cited
Cited by 14 later decisions — most recently September 2001
4 federal appellate · 7 district ·
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 48 U.S.C. § 1421H · 48 U.S.C. § 1421L · 48 U.S.C. § 1422
Relies on Great Northern Life Ins Co v. Read · 102 F. Supp. 919 - Laguana v. Ansell · National Labor Relations Board v. Dean · Crain v. Government of Guam · Crain v. Government of Guam
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 14 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[t]he [Virgin Islands] tax to be paid ordinarily is measured by the amount of income tax the taxpayer would be required to pay to the United States of America if the taxpayer were residing in the continental United States.” 430 F.2d at 975 -76 (quoting Wilson v. Kennedy, 123 F.Supp. 156, 160 (D.Guam 1954), aff’d, 232 F.2d 153 (9th Cir.1956) (footnote omitted)). . The district court's jurisdiction over both refund and redetermination actions reflects the understanding that”
4 later decisions quote this exact passage · from the majority““* * * it will, of course, be necessary in some sections of the law to substitute the words ‘Virgin Islands’ for the words ‘United States,’ in order to give the law proper effect in those islands”
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.