Wildman v. Commissioner’s Empirical Analysis
1982
Citation profile
3 federal appellate ·
How this case has been cited
Cited by 73 later decisions — most recently December 2010 · most notably Fox v. Commissioner (1983), Estate of Baron v. Commissioner (1984)
3 federal appellate ·
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 Crane v. Commissioner · Welch v. Henry · Nichols v. Coolidge · Woodward v. Commissioner · Untermyer v. Anderson
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 73 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“qualified United States production costs”
10 later decisions quote this exact passage · from the majority“Legislative judgment with respect to the investment credit is to be accorded special weight. Purely a creature of statute, the credit is in the nature of a Government subsidy designed to encourage capital investment. The investment credit has experienced a tumultuous path in its relatively short history. Congress first enacted the investment credit in 1962. Thereafter, it was suspended in 1966, reinstated in 1967, repealed in 1969, resurrected in 1971, enhanced in 1975, and otherwise modified almost every year. See Zuanich v. Commissioner, 77 T.C. 428 , 452 n. 32 (1981). It is readily apparent the investment credit is prone to frequent changes in Congress’ notion of the perceived needs of the economy. As this Court noted: "[it is not] for us * * * to question the wisdom of the restrictions on the investment credit.” Zuanich v. Commissioner, supra at 451.”
1 later decision quote this exact passage · from the majoritye.g. Fife v. Commissioner“petitioners herein chose a clearly acceptable method (income forecast) but simply used such method improperly. Even the case upon which petitioners rely recognized that once a taxpayer selects an acceptable method of depreciation, he may only change that method with the consent of respondent. [78 T.C. at 952.]”
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.