Webbe v. Commissioner’s Empirical Analysis
1987
Citation profile
1 federal appellate ·
Relationships
Applies 18 U.S.C. § 1341 (White-Collar Crime Penalty Enhancement Act of 2002) · 18 U.S.C. § 1342 · 18 U.S.C. § 1951 (Hobbs Act) · 18 U.S.C. § 2312 · 18 U.S.C. § 371
Relies on Welch v. Helvering · New Colonial Ice Co. v. Helvering · Deputy v. du Pont · Corn Products Refining Company v. Commissioner of Internal Revenue · Neely 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 2 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“original purpose of [the] acquisition and the reason for continued retention are both devoid of substantial investment intent should the stock be treated otherwise.”
1 later decision quote this exact passage · from the majority“purchase or carry property held for investment.”
1 later decision 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.