Wolder v. Commissioner’s Empirical Analysis
1974
Citation profile
13 federal appellate ·
How this case has been cited
Cited by 26 later decisions — most recently June 2017 · most notably Blake v. Commissioner (1982), United States v. Droms (1977)
13 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. Duberstein D Stanton · Morgan v. Commissioner · Corliss v. Bowers · Commissioner of Internal Revenue v. Jacobson · United States v. Mitchell
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 26 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“it does not control as to the characterization of the property for federal income tax purposes.”
2 later decisions quote this exact passage · from the majority“what the basic reason for his [the donor's] conduct was in fact -- the dominant reason that explains his action in making the transfer.”
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.