Wade v. Commissioner’s Empirical Analysis
1939
Citation profile
5
cited by 5 later decisions
June 1944
most recently cited
Relationships
Relies on Fuhlage v. Commissioner · Walton 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.
“1. Dependence, accompanied by actual support. 2. Maintenance of the home. 3. Close- relationship by blood, marriage, or adoption in order that the right of the taxpayer to exercise family control and provide for such dependents shall be based upon some moral or legal obligation.”
2 later decisions 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.