Willkie v. Commissioner’s Empirical Analysis
127 F.2d 953 · 1942
Citation profile
27 federal appellate · 3 district ·
How this case has been cited
Cited by 64 later decisions — most recently August 2001 · most notably Roberts v. Commissioner (1949), Carragan v. Commissioner (1952)
27 federal appellate · 3 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
Relies on Old Colony Trust Co. v. Commissioner · Bogardus v. Commissioner · Noel v. Parrott · Fisher v. Commissioner of Internal Revenue · Bass v. Hawley
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 64 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“the constraining force of any moral or legal duty,”
3 later decisions quote this exact passage · from the majority“The fact that the corporate payor claimed the present payment as a deduction in arriving at its taxable net income for the year in question is regarded as an intent to pay compensation for services rather than to make a gift.”
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.