Wright v. United States’s Empirical Analysis
1965
Citation profile
3 federal appellate ·
How this case has been cited
Cited by 8 later decisions — most recently August 1986
3 federal appellate ·
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. § 166 · 28 U.S.C. § 1346 (Federal Tort Claims Act)
Relies on Jacobellis v. Ohio · Higgins v. Commissioner · Whipple v. Commissioner · Wickwire v. Reinecke · United States v. Rindskopf
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 8 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[i]t is not for the Collector to second-guess the taxpayer ... [n]or is it for the Collector to criticize the particulars of the management of the business”
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.