Commissioner v. Wragg’s Empirical Analysis
141 F.2d 638 · 1944
Citation profile
4 federal appellate ·
How this case has been cited
Cited by 9 later decisions — most recently September 1985
4 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 United States v. Mitchell · Buck v. Helvering · Carney v. Benz · Commissioner v. Porter · Parrott 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 9 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“the decedent's right over against the primary obligor was worth its face value, no deduction has been allowed for a secondary liability,”
2 later decisions quote this exact passage · from the majoritye.g. Estate of Charles Fred Theis, Deceased, Laura Watson and Guy W. Theis, Co-Personal Representatives v. Commissioner of Internal Revenue, Estate of Mary L. Theis, Deceased, Laura Watson and Guy W. Theis, Co-Personal Representatives v. Commissioner of Internal Revenue · Estate of Theis v. Commissioner
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.