Wilson v. United States’s Empirical Analysis
412 F.2d 694 · 1969
Citation profile
19 federal appellate · 1 district · 1 state decisions
How this case has been cited
Cited by 36 later decisions (2 by the Supreme Court) — most recently November 1986 · most notably Commissioner of Internal Revenue v. J Kowalski (1977), Central Illinois Public Service Co. v. United States (1978)
19 federal appellate · 1 district · 1 state decisions
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. § 107 · 26 U.S.C. § 119 · 26 U.S.C. § 162
Relies on United States v. Correll · Interstate Transit Lines v. Commissioner · Commissioner of Internal Revenue v. Jacobson · United States v. Stewart · Cox v. Northwest Airlines, Inc.
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 36 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“There shall be excluded from gross income of an employee the value of any meals or lodging furnished to him by his employer for the convenience of the employer, but only if— (1) in the case of meals, the meals are furnished on the business premises of the employer, or (2) in the case of lodging, the employer is required to accept such lodging on the busi ness premises of his employer as a condition of his employment. In determining whether meals or lodging are furnished for the convenience of the employer, the provisions of an employment contract or of a State statute fixing terms of employment shall not be determinative of whether the meals or lodging are intended as compensation.”
4 later decisions quote this exact passage“the value of any meals or lodging furnished to (an employee) by his employer for the convenience of the employer”
1 later decision quote this exact passage“furnished * * * on the business premises of the employer”
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.