Wisdom v. United States’s Empirical Analysis
205 F.2d 30 · 1953
Citation profile
10
cited by 10 later decisions
March 1957
most recently cited
8 federal appellate ·
Relationships
Relies on Commissioner v. Sunnen · Commissioner of Internal Revenue v. Culbertson · Lucas v. Earl · Commissioner v. Tower · Oklahoma v. Texas
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.
“is the agency designated by law to find and examine the facts and to draw conclusions as to whether a particular assignment left the assignor with substantial control over the assigned property or the income which accrues to the assignee. And it is well established that its decision is to be respected on appeal if firmly grounded in the evidence and if consistent with the law.”
1 later decision quote this exact passage · from the majority
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.