Wheeler v. Commissioner’s Empirical Analysis
1956
Citation profile
2 federal appellate ·
How this case has been cited
Cited by 11 later decisions — most recently November 1994
2 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
Relies on Pipe v. Commissioner · Thompson v. Wiseman · Hoffenberg v. Commissioner · Esther Hoffenberg and Morris Weintraub, Executors v. Commissioner of Internal Revenue · Paulson v. Hyland
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 11 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“an interest in property passing from the decedent in trust”
1 later decision quote this exact passage · from the majoritye.g. Gelb v. Commissioner“appoint any part of the corpus to any person other than”
1 later decision quote this exact passage · from the majoritye.g. Gelb v. Commissioner“exercisable by such spouse alone and in all events.”
1 later decision quote this exact passage · from the majoritye.g. Gelb 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.