Wolfe v. United States’s Empirical Analysis
798 F.2d 1241 · 1986
Citation profile
28 federal appellate · 3 district · 3 state decisions
How this case has been cited
Cited by 65 later decisions — most recently September 2015 · most notably Kearney v. Standard Insurance (1999), Zenaida Garc a-Ayala v. Lederle Parenterals Inc et al. (2000)
28 federal appellate · 3 district · 3 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
Applies 26 U.S.C. § 6331
Relies on Hannahville Indian Community v. United States · Bates v. State Bar · United States 77-1359 v. Kimbell Foods Inc · United States v. McConney · Aquilino 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 65 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“a corporation could have a valid business purpose ... and at the same time be so dominated by its owner that it could be disregarded under the alter ego doctrine”
3 later decisions quote this exact passage · from the majority“The Government's inability otherwise to satisfy legitimate tax debts clearly may form a sound basis for ... disregard of corporate form.”
2 later decisions quote this exact passage · from the majority“the parties intended to submit the case for a bench trial on stipulated facts.”
2 later decisions 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.