Weiler v. Commissioner’s Empirical Analysis
1970
Citation profile
1 district ·
How this case has been cited
Cited by 58 later decisions — most recently May 2016 · most notably Davis v. Commissioner (1976), Feistman v. Commissioner (1974)
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
Relies on Weiszmann v. Commissioner · Bradley v. Commissioner · Welsh v. United States
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 58 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“While it is true, that petitioner may never leave the IRS, or may rejoin a public accounting firm, or even become a tax attorney, he nevertheless is qualifying himself as a lawyer, a trade or business separate and distinct from that in which he is now engaged and his educational expenses are nondeductible. * * *”
2 later decisions quote this exact passage“all teaching and related duties shall be considered to involve the same general type of work.”
2 later decisions quote this exact passage“is part of a program of study * * * which will lead to”
2 later decisions quote this exact passage
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.