Wolfe v. Commissioner’s Empirical Analysis
1965
Citation profile
3 federal appellate ·
How this case has been cited
Cited by 10 later decisions — most recently April 1987
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. § 911
Relies on 138 F. Supp. 515 - Krichbaum v. United States · Dowd v. Commissioner · Erlandson v. Commissioner · Teskey v. Commissioner · Sverdrup 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 10 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“exclusively for the purpose of financing United States dollar expenditures in connection with the Project.”
1 later decision quote this exact passage“the compensation of all personnel of the Bureau assigned to Iran * * * will be paid or reimbursed out of”
1 later decision quote this exact passage“Technical Assistance, United States Dollars Advanced From Foreign Governments, Bureau of Public Roads.”
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.