Weingarden v. Commissioner’s Empirical Analysis
1986
Citation profile
6
cited by 6 later decisions
June 2020
most recently cited
2 federal appellate ·
Relationships
Applies 36 U.S.C. § 115
Relies on Regan v. Taxation With Representation of Washington · Dayton Board of Education v. Brinkman · Taxation With Representation 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 6 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(i) gross investment income (as defined in subsection (e)) and (ii) the excess (if any) of the amount of the unrelated business taxable income (as defined in section 512) over the amount of the tax imposed by section 511;”
2 later decisions quote this exact passage“The issue concerning whether the 20 or the 50 percent limitation applied to veterans' organizations, however, was not before the Supreme Court in that case, and no explanation or analysis of the relevant statutory provisions were provided.”
1 later decision quote this exact passage“the resolution of this issue ... necessitates (whichever way it is decided) a difficult analysis of a vague statutory provision”
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.