Maurice M. Wills and Gertrude E. Wills v. Commissioner of Internal Revenue’s Empirical Analysis
1969
Citation profile
36 federal appellate · 1 district ·
How this case has been cited
Cited by 108 later decisions — most recently February 2002 · most notably Mitchell v. Commissioner (1980), Rosenspan v. United States (1971)
36 federal appellate · 1 district ·
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 Commissioner of Internal Revenue v. Duberstein D Stanton · Commissioner of Internal Revenue v. South Texas Lumber Co · Commissioner of Internal Revenue v. Flowers · United States v. Correll · Bingler v. Johnson
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 108 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“* * * if there is a reasonable probability known to [the taxpayer] that he may be employed for a long period of time at his new station. What contitutes 'a long period of time' varies with circumstances surrounding each case.”
9 later decisions quote this exact passage · from the majority“has been said to connote activities of an aesthetic nature, including, for example, painting, drawing, architecture, sculpture, poetry, music, dancing and dramatics. Wills v. C.I.R . (1969), 411 F.2d 537 , 542 (C.A. Wash.). See also Design, Incorporated v. Emerson Company (1970), 319 F. Supp. 8 , 10 (D.C. Tex.). Finally, if that portion of sec. 59.07 (95), Stats., which authorizes appropriations for”
1 later decision quote this exact passage · from the majoritye.g. (1972)
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.