Whitmer v. Commissioner’s Empirical Analysis
1971
Citation profile
7 federal appellate ·
How this case has been cited
Cited by 23 later decisions (1 by the Supreme Court) — most recently September 1990
7 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 Commissioner v. Southwest Exploration Co. · Commissioner of Internal Revenue v. Carl L. Danielson and Pauline S. Danielson, Commissioner Ofinternal Revenue v. Helen P. Sherman, Commissioner Ofinternal Revenue v. Estate of Jacob F. Schaffner, Deceased, Elizabeth Schaffner and Erwin Marsch, Executors, and Elizabeth Schaffner, Commissionerof Internal Revenue v. Hugh E. McLennan and Katherine McLennan · Parsons v. Smith · Paragon Jewel Coal Company v. Commissioner of Internal Revenue · Shenandoah Borough v. Philadelphia
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 23 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[The] right on the part of the lessor to terminate [at will] would appear to be fatal to a lessee's ability to claim the depletion deduction, because no right to extract until exhaustion of coal has been granted.”
2 later decisions quote this exact passage · from the majority“is whether the producer has the right under the contract to exhaust the deposit to completion or in subject in this respect to the will of the owner through a provision in the agreement empowering the owner to terminate the contract at will”
1 later decision quote this exact passage · from the majority“income derived from the extraction of the oil [coal] to which he must look for a return of his capital.”
1 later decision quote this exact passage · from the majority
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.