Wheeler v. Commissioner’s Empirical Analysis
521 F.3d 1289 · 2008
Citation profile
15 federal appellate · 1 district ·
How this case has been cited
Cited by 267 later decisions — most recently November 2022 · most notably M.D. Mark, Inc. v. Kerr-McGee Corp. (2009), United States v. Smith (2010)
15 federal appellate · 1 district ·
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. § 7482 · 28 U.S.C. § 1912
Relies on McFarling v. Monsanto Co. · Hill v. Kemp · Casper v. Commissioner · Leykin v. AT & T Corp. · Kurzet 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 267 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[I]ssues raised by an appellant for the first time on appeal in a reply brief are generally deemed waived, and we will not consider the arguments [the appellant] raised for the first time in his reply brief.”
3 later decisions 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.