Weiss v. Wiener’s Empirical Analysis

Citation profile

303 federal appellate · 21 district · 5 state decisions

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 614 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. “"The income tax laws do not profess to embody perfect economic theory. They ignore some things that either a theorist or a business man would take into account in determining the pecuniary condition of the taxpayer. They do not charge for appreciation of property or allow a loss from a fall in market value unless realized in money by a sale. United States v. S. S. White Dental [Mfg.] Co., 274 U.S. 398, 401 , 47 S.Ct. 598 , 71 L.Ed. 1120 . A stockholder does not pay for accumulated profits of his corporation unless he receives a dividend."”

   3 later decisions quote this exact passage · from the majority
   e.g. O. D. Haskett Lumber Co. v. Commissioner · Chase Candy Company v. United States

2. ““The diminution in the value of a mine to the lessee is conspicuous, necessary, and intended, and is the very source of the gross income of the lessee from which it is deducted.””

   3 later decisions quote this exact passage · from the majority
   e.g. Brevoort Hotel Co. v. Reinecke · Champlin v. Commissioner

3. “It does not matter tbat in Ohio, where the properties lie, these long leases are treated as in many respects like conveyances of the fee. The Act of Congress has its own criteria, irrespective of local law, that look to certain rather severe tests of liability and exemption and that do not allow the deductions demanded whatever the lessees may be called. * * *”

   2 later decisions quote this exact passage · from the majority
   e.g. Haute v. Commissioner · Hart v. Commissioner