Wilson v. Commissioner’s Empirical Analysis
1946
Citation profile
1 federal appellate ·
How this case has been cited
Cited by 7 later decisions — most recently January 1978
1 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 New Colonial Ice Co. v. Helvering · United States v. Stewart · Biddle v. Commissioner · United States Trust Co. v. Helvering · Burnet v. Whitehouse
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 7 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“* * * its [Dexter's] solution was reached by limiting the credit strictly in accordance with the directions of subsection (b).”
1 later decision 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.