Wukelic v. United States’s Empirical Analysis
544 F.2d 285 · 1976
Citation profile
8 federal appellate · 1 state decisions
How this case has been cited
Cited by 18 later decisions — most recently January 2016
8 federal appellate · 1 state decisions
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. § 6501
Relies on Cole v. United States · Glass City Bank of Jeanette Pa v. United States · Johnson v. Goodyear Tire & Rubber Co. · Schmerler Ford, Inc. v. National Labor Relations Board · Banks v. Chicago Grain Trimmers Assn., Inc.
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 18 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“taxes ... which were not reported on a return made by the bankrupt”
3 later decisions quote this exact passage · from the majority“[T]he IRS notified the taxpayers of a proposed deficiency * * * part of which represented a 50% civil penalty. The taxpayers then sought to pursue their internal remedies within the IRS. While they were still pursuing those remedies and before IRS had (or could have) assessed the deficiency, Wukeiic * * * filed a petition in bankruptcy * * *. Id. at 286 .”
1 later decision quote this exact passage · from the majority“Clearly, in § 17(a)(1)(c) (Congress) did not choose to make the correct identification of (gross income and) improperly taken deductions a basis for discharge in bankruptcy”
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.