Wills v. Commissioner’s Empirical Analysis
1967
Citation profile
2 federal appellate ·
How this case has been cited
Cited by 57 later decisions — most recently February 2002 · most notably Mitchell v. Commissioner (1980), Maurice M. Wills and Gertrude E. Wills v. Commissioner of Internal Revenue (1969)
2 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 of Internal Revenue v. Flowers · Steinhort v. Commissioner of Internal Revenue · Hornung 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 57 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“gross income means all income from whatever source derived.”
9 later decisions quote this exact passage“(1) The expense must be a reasonable and necessary traveling expense, as that term is generally understood. This includes such items as transportation fares and food and lodging expenses incurred while traveling. (2) The expense must be incurred “while away from home.” (3) The expense must be incurred in pursuit of business. * * *”
1 later decision quote this exact passage“of the National League, and received awards from the Associated Press as”
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.