Weis v. Commissioner’s Empirical Analysis
1934
Citation profile
2 federal appellate ·
How this case has been cited
Cited by 15 later decisions — most recently April 2009
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 Luria v. United States · Mitchell v. United States · In Re Revocation of Ancillary Letters Testamentary of the Estate of Newcomb · Lovejoy v. Commissioner · Donaldson v. State ex rel. Taylor
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 15 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“in the absence of such an election the entire amount [of capital gains] must be taxed as ordinary income.”
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.