Webster v. Commissioner’s Empirical Analysis
1938
Citation profile
7
cited by 7 later decisions
September 1947
most recently cited
Relationships
Relies on United States v. Wells · Reinecke v. Northern Trust Co. · Nichols v. Coolidge · Hassett v. Welch · Freuler v. Helvering
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 7 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(a) To the extent of the interest therein of the decedent at the time of his death. * * *”
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.