Wagner v. Commissioner’s Empirical Analysis
1975
Citation profile
4 federal appellate ·
Relationships
Relies on Welch v. Helvering · Commissioner of Internal Revenue v. Duberstein D Stanton · Helvering v. Lazarus · Fribourg Navigation Company v. Commissioner of Internal Revenue · Ruidoso Racing Ass'n, 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 9 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The test used is (when) the 'benefits and burdens' of ownership passed....”
1 later decision quote this exact passage · from the majority“the question is a legal one as to the consequences of the agreement.”
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.