Weimerskirch v. Commissioner’s Empirical Analysis
596 F.2d 358 · 1979
Citation profile
110 federal appellate · 1 state decisions
How this case has been cited
Cited by 475 later decisions — most recently October 2020 · most notably Petzoldt v. Commissioner (1989), Edwards v. Commissioner (1982)
110 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.
Appellate journey
reviewedthe decision below (from California Northern District Court)
Relationships
Applies 26 U.S.C. § 7442 · 26 U.S.C. § 7482
Relies on Roviaro v. United States · Commissioner of Internal Revenue v. Duberstein D Stanton · Elkins v. United States · United States v. Janis · Enochs v. Williams Packing & Navigation Co.
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 475 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“some evidentiary foundation linking the taxpayer to the alleged income-producing activity.”
46 later decisions quote this exact passage · from the majority“in the absence of a minimal evidentiary foundation”
16 later decisions quote this exact passage · from the majority“before the Commissioner can rely on this presumption of correctness, the Commissioner must offer some substantive evidence showing that the taxpayer received income from the charged activity.”
13 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.