Wier v. Commissioner’s Empirical Analysis
1951
Citation profile
3 federal appellate · 1 district ·
How this case has been cited
Cited by 15 later decisions — most recently August 2010
3 federal appellate · 1 district ·
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. Wells · Commissioner of Internal Revenue v. Holmes' Estate · Industrial Trust Co. v. Commissioner · Roberts v. Jackson · Budlong 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 15 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“none of the cash and securities transferred by the decedent to his wife are includible in the decedent's gross estate by reason of a retention of an interest in the income from such property.”
2 later decisions quote this exact passage · from the majoritye.g. Estate of Charles J. Wyly, Sr., Flora E. Wyly, Independent (Charles J. Wyly, Jr. And Samuel Evans Wyly Substituted in the Place and Stead of Flora E. Wyly, Independent Deceased) v. Commissioner of Internal Revenue, Estate of Winston C. Castleberry, Deceased, Republic National Bank of Dallas, Independent Cross-Appellee v. Commissioner of Internal Revenue, Cross-Appellant. Russell M. Frankel, Donald E. Woodard and Southern National Bank of Houston, as Independent Co-Executors of the Estate of Jules R. Frankel, Deceased v. United States · Estate Wyly v. Commissioner of Internal Revenue
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.