Ward v. Commissioner’s Empirical Analysis
1953
Citation profile
6 federal appellate · 1 district ·
How this case has been cited
Cited by 49 later decisions — most recently November 2012 · most notably Dwight A. Ward v. Commissioner of Internal Revenue, Hanna P. Ward v. Commissioner of Internal Revenue (1955), Goodwin v. Commissioner (1980)
6 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 Commissioner v. Coke · Flood v. United States · Coke v. Commissioner · Burrows v. Commissioner · Kaufman 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 49 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“expenditures 'made in connection with the sale of a capital asset.”
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.