Wegener v. Commissioner’s Empirical Analysis
1940
Citation profile
2 federal appellate ·
How this case has been cited
Cited by 12 later decisions — most recently July 1986
2 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
Relies on Burk-Waggoner Oil Ass'n v. Hopkins · Morton v. Commissioner · Tilton v. Commissioner · Lloyd v. Commissioner · Crabb 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 12 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“and that petitioner as an individual drilled the oil wells for Gant, Garvin & Wegener, and not for himself as to his interest, and for Gant and Garvin as to their interest.”
1 later decision quote this exact passage“joint venture conducted under the name of Gant, Garvin & Wegener”
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.