Wisconsin Electric Power Co. v. United States’s Empirical Analysis
336 U.S. 176 · 1949
Citation profile
8 federal appellate · 12 state decisions
How this case has been cited
Cited by 21 later decisions (1 by the Supreme Court) — most recently July 1998
8 federal appellate · 12 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.
Appellate journey
reviewedWisconsin Electric Power Co. v. United States (from Seventh Circuit Court of Appeals)
Relationships
Relies on Ex Parte Barber · City of Louisville v. Ewing Von-Allmen Dairy Co. · People Ex Rel. Empire State Dairy Co. v. Sohmer · Michigan Allied Dairy Ass'n v. State Board of Tax Administration
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 21 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“"The regulations interpret the section in line with the legislative history. U.S. Treas.Reg. 46 (1940 ed.) § 316.190 [as amended by T.D. 5099], presently applicable, provides in pertinent part: "`Scope of tax. The tax imposed by section 3411(a) of the Internal Revenue Code, as amended, applies, except as provided hereinafter, to all electrical energy sold for domestic or commercial consumption and not for resale. "`The term "electrical energy sold for domestic or commercial consumption" does not include (1) electrical energy sold for industrial consumption, e.g., for use in manufacturing, mining, refining, ship-building, building construction, irrigation, etc., or (2) that sold for other uses which likewise cannot be classed as domestic or commercial, such as the electrical energy used by electric and gas companies, waterworks, telegraph, telephone, and radio communication companies, railroads, other similar common carriers, educational institutions not operated for private profit, churches, and charitable institutions in their operations as such. * *'" [Emphasis mine.]”
1 later decision quote this exact passage · from the majority“electrical energy sold for domestic or commercial consumption”
1 later decision quote this exact passage · from the majority
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.