Commissioner v. Wiesler’s Empirical Analysis
161 F.2d 997 · 1947
Citation profile
15 federal appellate ·
How this case has been cited
Cited by 26 later decisions — most recently May 2001 · most notably Commissioner v. Nubar (1950), Ditunno v. Commissioner (1983)
15 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
Applies 26 U.S.C. § 23
Relies on Deputy v. du Pont · Dobson v. Commissioner · Bingham's Trust v. Commissioner of Internal Revenue · Helvering v. Winmill · John Kelley Co. 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 26 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““(a) [as amended by Sec. 121 (a) and (d), of the Revenue Act of 1942, c. 619, 56 Stat. 798 ] Expenses. * =s * * * “(2) Non-trade or non-business expenses. In the case of an individual, all the ordinary and necessary expenses paid or incurred during the taxable year for the production or collection of income, or for the management, conservation, or maintenance of property held for the production of income. * * * * • “(g) Capital Losses. “(1) Limitation. Losses from sales or exchanges of capital assets shall be allowed only to the extent provided in section 117. “Sec. 117. Capital gains and losses. * * * “(g) Gains and losses from short sales, etc. For the purpose of this chapter—”
2 later decisions 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.