Wilson v. Commissioner’s Empirical Analysis
1975
Citation profile
2 federal appellate ·
Relationships
Relies on Kean v. Commissioner · Kean v. Commissioner · Hoffman v. Commissioner · Alfred N. Hoffman and Deli Hoffman v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Reba Martin, Inc. · Hook 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 5 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“only if all persons who are shareholders in such corporation . . . consent to such election.”
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.