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← 223 F.2d 111 - Wolfsen v. Smyth

Wolfsen v. Smyth’s Empirical Analysis

223 F.2d 111 · 1955

Citation profile

42
cited by 42 later decisions
August 2002
most recently cited

26 federal appellate · 2 district ·

How this case has been cited

Cited by 42 later decisions — most recently August 2002 · most notably Aerojet-General Corp. v. Askew (1975), Propstra v. United States (1982)

26 federal appellate · 2 district ·

190195519601970198019902000decided

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

Applies 26 U.S.C. § 812

Relies on Lois J. Newman (Formerly Lois J. Senderman) v. Commissioner of Internal Revenue

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 42 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

  1. ““The administrator with will annexed, who approved the claim, and his sister were assignees of the claim. If this money could come from the estate to the administrator and his sister as payment for a debt rather than as beneficiaries of their father’s estate, it would of course result in a substantial tax saving.” Id. at 113 .”
    1 later decision quote this exact passage · from the majority
    e.g. Jones v. United States
  2. “an order of a state Court that adversely affects the tax right of the United States and which is based upon a nonadversary proceeding, does not foreclose the federal courts from independently determining the tax liabilities”
    1 later decision quote this exact passage · from the majority
    e.g. Estate of Trompeter v. Commissioner
  3. “decree will not be accepted if it is at variance with the law of the state * * *”
    1 later decision quote this exact passage · from the majority
    e.g. Flitcroft v. Commissioner

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.