Wheeler v. Commissioner’s Empirical Analysis
1930
Citation profile
13
cited by 13 later decisions
1
cited 1 times by the Supreme Court
1
states following
May 1945
most recently cited
1 federal appellate · 1 state decisions
Relationships
Relies on Knowlton v. Moore · Reinecke v. Northern Trust Co. · Nichols v. Coolidge · Tyler v. United States · May v. Heiner
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 13 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“* * * Since the power to revoke or alter was dependent on the consent of (he one entitled to the beneficial, and consequently adverse, interest, the trust, for all practical purposes, had passed as completely from any control by decedent which might inure to his own benefit as if the gift had been absolute.”
2 later decisions quote this exact passage“to the extent of the interest therein of the decedent at the time of his death.”
1 later decision quote this exact passagee.g. Estate of Madison
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.