Wilkinson v. Commissioner’s Empirical Analysis
1945
Citation profile
4
cited by 4 later decisions
March 1956
most recently cited
Relationships
Relies on Brewster v. Gage · First National Bank & Trust Co. v. Baker · Moore v. Commissioner · Stanley v. Stanley · Central Hanover Bank & Trust Co. v. Nesbit
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 4 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“* • * . * • • • (c) Property Previously Taxed. — An amount equal to the value of any property (1) forming a part of the gross estate situated in the United States of any person who died within five years prior to the death of the decedent, or (2) transferred to the decedent by gift within five years prior to his death, where such property can be identified as having been received by the decedent from the donor by gift, or from such prior decedent by gift, bequest, devise, or inheritance, or which can be identified as having been acquired in exchange for property so received. * * *”
1 later decision quote this exact passagee.g. Rice v. Commissioner
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.