Weinberg v. Commissioner’s Empirical Analysis
1975
Citation profile
1 federal appellate ·
Relationships
Applies 26 U.S.C. § 117
Relies on Shoup Voting Machine Corp. v. Datamedia Computer Service, Inc. · Bingler v. Johnson · Interstate Circuit, Inc. v. City of Dallas · Kimbrough v. United States · Cardwell v. Workman
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 58 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Many employees may be dispensable in the sense that their employers could 'operate' without them. But such dispensability hardly renders their salaries noncompensatory.”
6 later decisions quote this exact passage · from the majority“are not defined in the statute, section 1.117-3(c) of the Income Tax Regulations provides:”
4 later decisions quote this exact passage“A disinterested 'no-strings attached' motive by the various hospitals cannot be inferred from these arrangements.”
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.