Wagensen v. Commissioner’s Empirical Analysis
1980
Citation profile
10
cited by 10 later decisions
April 2012
most recently cited
2 federal appellate ·
Relationships
Relies on Gagnon v. Scarpelli · W. D. Haden Co. v. Commissioner · Alderson v. Commissioner · Crenshaw v. United States · Coastal Terminals, Inc. v. United States
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 10 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“the new property is substantially a continuation of the old investment still unliquidated.”
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.