Willis v. Commissioner’s Empirical Analysis
58 F.2d 121 · 1932
Citation profile
10 federal appellate ·
How this case has been cited
Cited by 14 later decisions — most recently June 1955
10 federal appellate ·
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 Flint v. Stone Tracy Co. · Hecht v. Malley · Hecht v. Malley · Blair v. Wilson Syndicate Trust · White v. Hornblower
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 14 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““What constitutes the doing of business ? Flint v. Stone Tracy Co., 220 U.S. [107] at page 171, 31 S. Ct. 342 , 55 L.Ed. 389 , Ann.Cas. 1912 B, 1312 . They went beyond transactions carried on for the single purpose of effecting a liquidation of assets; and for that reason the collection of an income tax was authorized under the terms of the revenue act.” Willis v. Commissioner of Internal Revenue, 9 Cir., 1932, 58 F.2d 121 , 123. (Emphasis added.)”
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.