Wright v. Commissioner’s Empirical Analysis
1962
Citation profile
4
cited by 4 later decisions
July 1967
most recently cited
2 federal appellate ·
Relationships
Applies 26 U.S.C. § 101 · 26 U.S.C. § 102 · 26 U.S.C. § 126 · 26 U.S.C. § 691
Relies on Findlay 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 4 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Gross income does not include amounts received * * * [limited by § 101(b) (2) (A) to $5,000] by the beneficiaries or the estate of an employee, if such amounts are paid by or on behalf of an employer and are paid by reason of the death of the employee.”
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.