Shepherd v. Commissioner’s Empirical Analysis
2000
Citation profile
45
cited by 45 later decisions
November 2014
most recently cited
7 federal appellate ·
Relationships
Relies on Commissioner v. Wemyss · Smith v. Shaughnessy · Robinette v. Helvering · Helvering v. Hutchings · Merrill v. Fahs
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 45 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“for less than an adequate and full consideration in money or money's worth”
1 later decision quote this exact passage · from the concurrence“measured by the value of the property passing from the donor.”
1 later decision quote this exact passage · from the concurrence“to the extent of their proportionate interests”
1 later decision quote this exact passage · from the concurrence
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.