Wadewitz v. Commissioner’s Empirical Analysis
1963
Citation profile
3 federal appellate ·
How this case has been cited
Cited by 17 later decisions — most recently June 1980
3 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
Applies 26 U.S.C. § 2033 · 26 U.S.C. § 811
Relies on Helvering v. Safe Deposit & Trust Co. · Estate of Edward F. Pipe, Deceased, Nettie M. Pipe v. Commissioner of Internal Revenue · Estate of J. William Bahen, Deceased, Kathleen Privett Bahen, Sole v. The United States · Pipe v. Commissioner · Goodman v. Granger
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 17 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“SEC. 2033. PROPERTY IN WHICH THE DECEDENT HAD AN INTEREST. The value of the gross estate shall include the value of all property (except real property situated outside of the United States), 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.