Wilson v. Eisner’s Empirical Analysis
282 F. 38 · 1922
Citation profile
18 federal appellate · 2 district · 2 state decisions
How this case has been cited
Cited by 42 later decisions — most recently October 2014 · most notably Bessenyey v. Commissioner (1967), Hirsch v. Commissioner (1963)
18 federal appellate · 2 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 Flint v. Stone Tracy Co. · Oscanyan v. Arms Co. · Von Baumbach v. Sargent Land Co. · Union Pac Ry Co v. McDonald · Pleasants v. Fant
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 42 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[success] in business is largely obtained by pleasurable interest therein.”
2 later decisions quote this exact passage · from the majority“The question presented was whether the plaintiff was engaged in this enterprise as a business for profit or for pleasure. We think that on this proof, no question of fact was presented for submission to the jury. The undisputed proof made it a question of law for the court. Was the plaintiff carrying on a business within the meaning of the taxing act?”
1 later decision quote this exact passage · from the majoritye.g. Agran v. Shapiro
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.