Weingarden v. Commissioner’s Empirical Analysis
1987
Citation profile
11 federal appellate ·
How this case has been cited
Cited by 27 later decisions — most recently June 2020 · most notably Lima Surgical Associates, Inc. v. United States (1991), Limited, Inc. v. Commissioner (2002)
11 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 Bob Jones University v. Simon · Regan v. Taxation With Representation of Washington · Porter v. Commissioner · Helvering v. Bliss
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 27 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“provisions granting a [tax] deduction . . . are matters of legislative 'grace' and are construed strictly (in favor of the government).”
2 later decisions quote this exact passage · from the majority“Exemption from tax on corporations, certain trusts, etc.”
1 later decision quote this exact passage · from the dissent
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.