White's Will v. Commissioner’s Empirical Analysis
142 F.2d 746 · 1944
Citation profile
18 federal appellate ·
How this case has been cited
Cited by 29 later decisions — most recently July 1999 · most notably Josephine C. Toscano AKA Josephine C. Zelasko v. Commissioner of Internal Revenue (1971), Bessie Lasky and Jesse L. Lasky v. Commissioner of Internal Revenue (1956)
18 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 Higgins v. Commissioner · Carnegie Steel Company v. Cambria Iron Company · Borden's Farm Products Co. v. Baldwin · Helvering v. Northern Coal Co. · Simpson Co v. Commissioner of Internal Revenue
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 29 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““ * * * The fact that Section 1140(a) [of the Internal Revenue Code] provides that a decision shall become final upon the expiration of the time allowed for filing a petition for review, if no such petition has been filed, does not make Section 1140 inapplicable to a decision entered on a stipulation from which, of course, no appeal was taken.””
2 later decisions quote this exact passage · from the majority““[§ 1140. Date when Tax Court decision becomes final] “The decision of the Tax Court shall become final— “(b) Decision affirmed or petition for review dismissed “(1) Petition for certiorari not filed on time. Upon the expiration of the time allowed for filing a petition for certiorari, if the decision of the Tax Court has been affirmed or the petition for review dismissed by the Circuit Court of Appeals and no petition for certiorari has been duly filed; * *”
1 later decision quote this exact passage · from the majority“inundate the courts with litigation respecting stale claims.”
1 later decision quote this exact passage · from the majoritye.g. Webb 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.