Wilkinson v. Commissioner’s Empirical Analysis
1967
Citation profile
1 state decisions
How this case has been cited
Cited by 5 later decisions — most recently September 2011
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
Applies 26 U.S.C. § 333 · 26 U.S.C. § 453
Relies on Gregory v. Helvering · Weyl-Zuckerman & Co. v. Commissioner · Weyl-Zuckerman & Co. v. Commissioner · Burrell Groves, Inc. v. Commissioner · Burrell Groves, Inc. 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 5 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“except to the extent that any money distributed exceeds the adjusted basis of such partner's interest in the partnership immediately before the distribution”
1 later decision quote this exact passage“No gain or loss shall be recognized to a partnership on a distribution to a partner of property, including money.”
1 later decision quote this exact passage“We cannot believe that a hurriedly organized tour through sections 721 and 731 could yield such an absurd result.”
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.