Wilkinson v. Commissioner’s Empirical Analysis
1979
Citation profile
3 federal appellate · 1 district ·
How this case has been cited
Cited by 316 later decisions — most recently October 2020 · most notably Abrams v. Commissioner (1984), Jarvis v. Commissioner (1982)
3 federal appellate · 1 district ·
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 Welch v. Helvering · New Colonial Ice Co. v. Helvering · Helvering v. Taylor · Rogers v. United States · Brown v. Walker
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 316 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The fact that a return is signed under penalty of perjury is not sufficient to substantiate deductions claimed on it.”
3 later decisions quote this exact passage“merely with the intent to delay paying his taxes.”
3 later decisions quote this exact passage“Whenever it appears to the Tax Court that proceedings before it have been instituted by the taxpayer merely for delay, damages in an amount not in excess of $500 shall be awarded to the United States by the Tax Court in its decision. Damages so awarded shall be assessed at the same time as the deficiency and shall be paid upon notice and demand from the Secretary and shall be collected as a part of the tax.”
2 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.