Wardman v. Commissioner’s Empirical Analysis
1929
Citation profile
1
cited by 1 later decisions
September 1931
most recently cited
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 1 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“the net income * * * may at the option of the individual or partnership be taxed as the net income of a corporation is taxed * * *,”
1 later decision quote this exact passage“in case of the organization as a corporation * * *”
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.