Weber v. Commissioner’s Empirical Analysis
1978
Citation profile
How this case has been cited
Cited by 9 later decisions — most recently October 2018
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 Oliphant v. Suquamish Indian Tribe · United States v. Consolidated Edison Co. of NY · Spiegel v. Commissioner · Clark v. Commissioner · Poirier & McLane Corp. 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 9 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Respondent initially asserted that this section [461(f) ] applies only to accrual and not cash basis taxpayers, but this position has not been discussed on brief and is clearly erroneous.”
1 later decision quote this exact passagee.g. GALE v. COMMISSIONER“[f]or Federal tax purposes, the subsequent payment of the check relates back to the date of delivery”
1 later decision quote this exact passagee.g. Holden v. Comm'r
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.