Commissioner v. Wilson’s Empirical Analysis
76 F.2d 766 · 1935
Citation profile
24 federal appellate · 10 state decisions
How this case has been cited
Cited by 51 later decisions — most recently March 2009 · most notably Willcox v. Penn Mutual Life Insurance (1947), Sanders v. Commissioner (1955)
24 federal appellate · 10 state decisions
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 Burnet v. Harmel · Poe v. Seaborn · Irwin v. Gavit · Stephens County v. Mid-Kansas Oil & Gas Co. · Murphy Oil Co. v. Burnet
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 51 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“accrue by the mere lapse of time like any other rent,”
2 later decisions quote this exact passage · from the majority“It is argued that the result should be otherwise because the husbands [beneficiaries] do not get the revenue directly from the property but through the hands of the trustee and subject to the expenditures which he is authorized to make. But the trustee is bound to act always for the benefit of the beneficiaries and to divide the net results among them. All net income and corpus ultimately go to them. The beneficiaries receive the income as income. The corpus is theirs in equity, the legal title being conveyed to the trustee expressly for their benefit. * * * Income accruing from the separate equitable estates of the husbands during the marriage though collected and paid over by a trustee belongs to their respective communities.”
1 later decision quote this exact passage · from the majority“not paid directly or indirectly for [minerals] to be produced, but [are] for additional time in which to utilize the land”
1 later decision quote this exact passage · from the majority
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.