Dwight A. Ward v. Commissioner of Internal Revenue, Hanna P. Ward v. Commissioner of Internal Revenue’s Empirical Analysis
1955
Citation profile
35 federal appellate · 2 district · 5 state decisions
How this case has been cited
Cited by 89 later decisions — most recently November 2012 · most notably Factor v. Commissioner (1960), Baumgardner v. Commissioner (1957)
35 federal appellate · 2 district · 5 state decisions
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. § 23
Relies on North American Oil Consolidated v. Burnet · United States v. Security Trust & Savings Bank · Commissioner v. Wilcox · Lykes v. United States · McDonald 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 89 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The attachment is merely a sequestration of the debtor's funds to abide the judgment. They still remain the property of the debtor and title to them passes to the attaching creditor only after a judgment in his favor has been entered, in which case the lien of the attachment is merged into that of the judgment. Kinnison v. Guaranty Liquidating Corp., 1941, 18 Cal.2d 256, 115 P.2d 450; Puissegur v. Yarbrough, 1946, 29 Cal.2d 409, 175 P.2d 830; Pintel v. K. N. H. Mohamed & Bros., 1951, 107 Cal.App.2d 328, 237 P.2d 315. The lien extends only to the interest of the debtor at the time of the levy, and the attaching creditor 27 `obtains only a potential right or a contingent lien.' Puissegur v. Yarbrough, supra, 29 Cal.2d at page 412, 175 P.2d at page 831.”
1 later decision quote this exact passage · from the majority“expenditures 'made in connection with the sale of a capital asset.”
1 later decision quote this exact passage · from the majority“proximately related to the production of income.”
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.