Wesenberg v. Commissioner’s Empirical Analysis
1978
Citation profile
9 federal appellate ·
How this case has been cited
Cited by 121 later decisions — most recently June 2020 · most notably Luman v. Commissioner (1982), Vnuk v. Commissioner (1980)
9 federal appellate ·
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 Commissioner of Internal Revenue v. Culbertson · Lucas v. Earl · United States v. Basye · American Sav. Bank v. Commissioner · Roubik v. Commissioner
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 121 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“* * * to do anything any citizen may do in any state or country * * *.”
8 later decisions quote this exact passage“owner of any portion of a trust in respect of which the beneficial enjoyment of the corpus or the income therefrom is subject to a power of disposition, exercisable by the grantor or a nonadverse party, or both, without the approval or consent of any adverse party.”
4 later decisions quote this exact passage“ultimate direction and control over the earning of the compensation”
4 later decisions 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.