Wirth v. Commonwealth’s Empirical Analysis
2014
Citation profile
30
cited by 30 later decisions
2
states following
April 2023
most recently cited
30 state decisions
Relationships
Relies on Commissioner v. Tufts
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 30 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[n]et gains or income from the disposition of property.”
1 later decision quote this exact passage · from the concurrence
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.