Wilson v. Commissioner

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• holding that we may consult legislative history as an aid to the interpretation of ambiguous text
• holding that we may consult legislative history as an aid to the interpretation of ambiguous text
• acknowledging that a “reviewing court may require supplementation of the administrative record if it is incomplete” (quoting Lands Council v. Powell, 395 F.3d 1019, 1030 (9th Cir. 2005))
• “If the plain meaning of the statute is unambiguous, that meaning controls.”

Source: CourtListener parenthetical corpus (CC0).

Cited by

12 cases in this archive cite this case.

• Ana Flores v. Rod Danielson
  Ninth Circuit· 2013-08-29· cited 43×
• Earnest Woods, Ii v. Santos Cervantes
  Ninth Circuit· 2013-07-17· cited 34×
• Wallace v. Tesoro Corp.
  Fifth Circuit· 2015-07-31· cited 24×
• Dixon v. United States
  Federal Circuit· 2023-05-10· cited 14×
• United States v. Ricky Lee Hendershot, Also Known as Richard Hendershot
  Eighth Circuit· 2006-12-01· cited 3×
• Federal Energy Regulatory Commission v. Barclays Bank PLC
  E.D. California· 2017-03-30· cited 2×
• Harkness v. Secretary of the Navy
  W.D. Tennessee· 2016-03-31· cited 1×
• Jeremy Jason Mann v. John A. Thalacker
  Eighth Circuit· 2001-04-09
• Michelle DelPonte
  U.S. Tax Court· 2022-05-05
• Sydney Ann Chaney Thomas
  U.S. Tax Court· 2023-02-13
• Alberto Garcia, Jr.
  U.S. Tax Court· 2025-05-19
• Computer Sciences Corporation
  U.S. Tax Court· 2025-10-06

Cites

49 cases in this archive are cited by this case; the 20 most cited are listed.

• Citizens to Preserve Overton Park, Inc. v. Volpe
  Supreme Court· 1971-03-02· cited 7,564×
• Abbott Laboratories v. Gardner
  Supreme Court· 1967-05-22· cited 6,135×
• Securities & Exchange Commission v. Chenery Corp.
  Supreme Court· 1943-02-01· cited 3,975×
• Immigration & Naturalization Service v. Ventura
  Supreme Court· 2002-11-04· cited 3,361×
• United States v. Raddatz
  Supreme Court· 1980-08-22· cited 3,232×
• Northern Pipeline Construction Co. v. Marathon Pipe Line Co.
  Supreme Court· 1982-10-04· cited 3,187×
• Robinson v. Shell Oil Co.
  Supreme Court· 1997-02-18· cited 2,720×
• Camp v. Pitts
  Supreme Court· 1973-03-26· cited 2,333×
• Florida Power & Light Co. v. Lorion
  Supreme Court· 1985-03-20· cited 1,823×
• Norton v. Southern Utah Wilderness Alliance
  Supreme Court· 2004-06-14· cited 1,545×
• Freytag v. Commissioner
  Supreme Court· 1991-06-27· cited 1,491×
• Bowen v. Massachusetts
  Supreme Court· 1988-06-29· cited 1,281×
• Dickinson v. Zurko
  Supreme Court· 1999-06-10· cited 997×
• Public Citizen v. United States Department of Justice
  Supreme Court· 1989-06-21· cited 992×
• Old Colony Trust Co. v. Commissioner
  Supreme Court· 1929-06-03· cited 885×
• Martin v. Occupational Safety & Health Review Commission
  Supreme Court· 1991-03-20· cited 867×
• Dobson v. Commissioner
  Supreme Court· 1944-01-03· cited 676×
• Jama v. Immigration and Customs Enforcement
  Supreme Court· 2005-01-12· cited 589×
• United States v. Carlo Bianchi & Co.
  Supreme Court· 1963-06-03· cited 470×
• Marcello v. Bonds
  Supreme Court· 1955-05-31· cited 358×