Wiese v. Commissioner’s Empirical Analysis
93 F.2d 921 · 1938
Citation profile
26 federal appellate · 1 district ·
How this case has been cited
Cited by 92 later decisions (2 by the Supreme Court) — most recently February 1999 · most notably Clark v. Commissioner (1959), Estate of E. W. Chism, Deceased, Clara Chism, and Clara Chism v. Commissioner of Internal Revenue (1963)
26 federal appellate · 1 district ·
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 Helvering v. Rankin · Reinecke v. Spalding · Palmer v. Commissioner · Elmhurst Cemetery Co of Joliet v. Commissioner of Internal Revenue · Christopher v. Burnet
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 92 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The distinction is not important, the result is the same whichever method be applied.”
2 later decisions quote this exact passage · from the majority““If the stockholder borrows money from the company, and subsequently the company cancels the debt, income accrues to the stockholder at the time when the character of the withdrawal changes from a loan to a distribution of profits.””
1 later decision quote this exact passage · from the majoritye.g. Earle v. Woodlaw
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.