Wurtsbaugh v. Commissioner’s Empirical Analysis
1949
Citation profile
3 federal appellate ·
How this case has been cited
Cited by 8 later decisions — most recently April 1979
3 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
Relies on Commissioner v. Sunnen · Commissioner of Internal Revenue v. Court Holding Co · Wurtsbaugh v. Commissioner · Jordan Creek Placers v. Commissioner · Huron River Syndicate 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 8 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“the former shareholders were merely agents of Lodwick, carrying into effect an agreement entered into by Lodwick prior to liquidation, rather than principals, executing the terms of a contract made on their behalf by the company.”
2 later decisions quote this exact passage“the sale must be attributed to Lodwick under the principles stated in Commissioner of Internal Revenue v. Court Holding Co.”
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.