Wnuck v. Commissioner’s Empirical Analysis
2011
Citation profile
1 state decisions
Relationships
Applies 26 U.S.C. § 4181 · 26 U.S.C. § 6020 · 26 U.S.C. § 7206
Relies on Rowlee v. Commissioner · Crain v. Commissioner · Russel William Burket v. Ronald Angelone, Director, Virginia Department of Corrections · Coleman v. Commissioner · Helvering v. Morgan's, Inc.
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 56 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[i]f any person fails to make any return required by any internal revenue law or regulation made thereunder at the time prescribed therefor, or makes, willfully or otherwise, a false or fraudulent return, the Secretary shall make such return from his own knowledge and from such information as he can obtain through testimony or otherwise.”
3 later decisions quote this exact passage“[I]t is doubtful whether tax jurisprudence will be much advanced by issuing yet another opinion affirming the obvious truisms about tax law[.]”
2 later decisions quote this exact passage“[L]itigants who present frivolous arguments should not expect to see them answered in opinions of this Court.”
2 later decisions 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.