Wellpoint, Inc. v. Commissioner’s Empirical Analysis
599 F.3d 641 · 2010
Citation profile
7 federal appellate · 1 state decisions
Relationships
Applies 26 U.S.C. § 1016 (Retirement-Straight Line Adjustment Act of 1958) · 26 U.S.C. § 162 · 26 U.S.C. § 7482
Relies on Welch v. Helvering · Commissioner of Internal Revenue v. Heininger · United States v. New York Telephone Co. · Frank Lyon Co. v. United States · United States v. American Ry Express Co Southeastern Express 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 18 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[a] trustee has title to the assets of the trust, but the beneficiaries are the real owners because they are entitled to the incon-ie or other benefits that the assets of the trust yield, minus only the trustee's reasonable fee for managing the assets.”
1 later decision quote this exact passage · from the majority“[W]hen property is held in trust the trustee holds the legal title and the beneficiary or beneficiaries are considered to be owners of the equitable title.”
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.