Wesson v. United States’s Empirical Analysis
48 F.3d 894 · 1995
Citation profile
21 federal appellate · 1 district ·
How this case has been cited
Cited by 52 later decisions — most recently March 2016 · most notably Allen v. R & H Oil & Gas Co. (1995), Bagley v. Commissioner (1995)
21 federal appellate · 1 district ·
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. § 104 · 26 U.S.C. § 61 (Payment-in-Kind Tax Treatment Act of 1983)
Relies on Commissioner of Internal Revenue v. Glenshaw Glass Company · Crandon v. United States · United States v. Burke · United States v. Price · Immigration & Naturalization Service v. National Center for Immigrants' Rights, 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 52 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“damages received (whether by suit or agreement)”
12 later decisions quote this exact passage“'Congress may amend a statute simply to clarify existing law, to correct a misinterpretation, or to overrule wrongly decided cases.'”
4 later decisions quote this exact passage“[s]ection 104(a)(2) could mean that all damages recovered in a personal injury suit are excluded, or it could mean that only those damages that purport to compensate the plaintiff for the personal injury suffered are received on account of personal injury.”
2 later decisions 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.