Wheeler v. Commissioner’s Empirical Analysis
1972
Citation profile
1 federal appellate · 1 district ·
How this case has been cited
Cited by 22 later decisions — most recently October 2021
1 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
Relies on Welch v. Helvering · Hort v. Commissioner · Kieselbach v. Commissioner · Wheeler v. White · Penn v. Rinaldi
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 22 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“as a result of its destruction in whole or in part, theft, seizure, or requisition or condemnation or threat or imminence thereof”
2 later decisions quote this exact passage“Congress clearly intended to extend the benefits of section 1033 and its predecessors only to public takings and casualty-like conversions * * *.”
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.