Wilson v. Commissioner’s Empirical Analysis
1957
Citation profile
10 federal appellate ·
How this case has been cited
Cited by 25 later decisions — most recently May 1993 · most notably Waterman Steamship Corp. v. Commissioner (1970), Estate of Durkin v. Commissioner (1992)
10 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 Merchants' Loan & Trust Co. v. Smietanka · Moore v. Commissioner · Northern Trust Co. of Chicago v. United States · De Guire v. Higgins · Waldheim 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 25 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““For the purposes of this chapter ■every distribution is made out of •earnings or profit to the extent thereof, and from the most recently accumulated earnings or profits.””
1 later decision quote this exact passage
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.