Winger v. Commissioner’s Empirical Analysis
1934
Citation profile
3
cited by 3 later decisions
May 1949
most recently cited
Relationships
Relies on Lucas v. Pilliod Lumber Co. · Esperson 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 3 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“the tax shall be assessed, and any proceeding in court without assessment for the collection of such tax shall be begun, within eighteen months after written request therefor (filed after the return is made)”
1 later decision quote this exact passage“final determination of the Income Tax Liability”
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.