Harold Wener v. Commissioner of Internal Revenue, Molly Wener v. Commissioner of Internal Revenue’s Empirical Analysis
1957
Citation profile
47 federal appellate · 1 district · 2 state decisions
How this case has been cited
Cited by 74 later decisions — most recently November 2000 · most notably Factor v. Commissioner (1960), Ruark v. Commissioner (1971)
47 federal appellate · 1 district · 2 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
Relies on United States v. Kirby Lumber Co. · Commissioner of Internal Revenue v. Jacobson · Chesapeake Ry Co v. Martin · Putnam v. Commissioner · Arrowsmith 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 74 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““(a) Treatment of gain or loss.— Gain or loss attributable to the sale or exchange of, or loss attributable to failure to exercise, a privilege or option to buy or sell property shall be considered gain or loss from the sale or exchange of property which has the same character as the property to which the option or privilege relates has in the hands of the taxpayer (or would have in the hands of the taxpayer if acquired by him). (b) * * * (d) Non-application of section. — • This section shall not apply to * * * (2) in the case of gain attributable to the sale or exchange of a privilege or option, any income derived in connection with such privilege or option which, without regard to this section, is treated as other than gain from the sale or exchange of a capital asset * *”
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.