Wadel v. Commissioner’s Empirical Analysis
1941
Citation profile
1 federal appellate ·
How this case has been cited
Cited by 7 later decisions — most recently August 1970
1 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 Neuberger v. Commissioner · Crabb v. Commissioner · Wegener 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 7 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“includes a syndicate, group, pool, joint venture, or other unincorporated organization, through or by means of which any business, financial operation, or venture is carried on, and which is not, within the meaning of this Act, a trust or estate or a corporation; and the term”
1 later decision quote this exact passage“Congress plainly intended that a partner should not have as a deduction against his individual income any capital loss of the partnership,”
1 later decision quote this exact passage“the principle that only the partners, as individuals, not the partnership, as an entity, are taxable persons,”
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.