Wilson v. Commissioner’s Empirical Analysis
1981
Citation profile
How this case has been cited
Cited by 60 later decisions — most recently March 2007 · most notably Kirk v. United States, Department of Internal Revenue (In Re Kirk) (1989), Wilson v. Commissioner (1981)
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 · Spies v. United States · Helvering v. Taylor · United States v. Janis · Helvering v. Mitchell
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 60 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“If any part of any underpayment * * * of tax required to be shown on a return is due to fraud, there shall be added to the tax an amount equal to 50 percent of the underpayment.”
4 later decisions quote this exact passage“Consistent and substantial understatement of income is evidence of fraud, as are inadequate or nonexistent records.”
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.