Weyl v. Commissioner’s Empirical Analysis
48 F.2d 811 · 1931
Citation profile
13 federal appellate · 1 state decisions
How this case has been cited
Cited by 19 later decisions (1 by the Supreme Court) — most recently March 1982
13 federal appellate · 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
Relies on In the Matter of Will of Fox
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 19 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““The League makes researches, gives lectures, holds debates and discussions, promotes, by writing pamphlets, books, and helping to distribute them, giving information concerning economic and social problems. It is well organized, has substantial sponsors, and claims to have a definite social doctrine. * * * The fact that its aim may or may not resemble that of a political party does not of itself remove it from the category of an association engaged in ed- . ucational work. * * * It is clear that, as Congress did not intend to-use the word ‘education’ in the statute in any exceptional sense, but giving it its plain, ordinary meaning, it is applicable to this appellant’s contributions, and the deduction should have been allowed.””
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.