Weed v. Commissioner’s Empirical Analysis
1925
Citation profile
10
cited by 10 later decisions
1
cited 1 times by the Supreme Court
May 1938
most recently cited
1 federal appellate ·
Relationships
Relies on Gould v. Gould · Terminal Wine Co. v. Commissioner · Appeal of the Buffalo Slag Co.
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 10 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The Revenue Act of 1918 required a taxpayer keeping his hooks of account on the basis of a fiscal year different from the calendar year to make returns upon the basis Of such fiscal year. The taxpayer was compelled to change the basis of reporting net income from the calendar year to a fiscal year.”
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.