In re Sheinman’s Empirical Analysis
14 F.2d 323 · 1926
Citation profile
7 federal appellate · 3 district ·
How this case has been cited
Cited by 16 later decisions (1 by the Supreme Court) — most recently July 1993
7 federal appellate · 3 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 Doyle v. Mitchell Bros. · New Jersey v. Anderson · Douglas v. Edwards · In re Anderson · Baldwin Locomotive Works v. McCoach
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 16 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““The ascertainment of the amount of the net taxable income of the taxpayer is the ascertainment of a fact. Real facts, and not bookkeeping entries, give rise to income. Books of account are no more than evidential. They are neither indispensable nor conclusive. * * * “But this does not mean that the return of income should not be made in accordance with the taxpayer’s books, for ordinarily the books are evidential in reflecting the facts. But income includes only the receipt of actual cash or its equivalent, and the courts, in the absence of a clear direction to the contrary, construe a revenue law in accordance with an intention to reach actual income.” In re Sheinman, D.C.Pa.1926, 14 F.2d 323, 325 . (Emphasis added.)”
1 later decision quote this exact passage · from the majority
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.