Sherman v. Commissioner’s Empirical Analysis
146 F.2d 219 · 1944
Citation profile
10 federal appellate ·
How this case has been cited
Cited by 17 later decisions — most recently October 2008
10 federal appellate ·
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
Applies 26 U.S.C. § 115
Relies on Eisner v. Macomber · Burnet v. Harmel · Morrissey v. Commissioner · Von Baumbach v. Sargent Land Co. · Hecht v. Malley
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 17 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“* * * “the line of separation between trusts and associations is often so vague as to make them almost indistinguishable.” Each ease must be adjudicated upon its own facts. We regard the powers vested in the trustee in the instrument under the present consideration far more extensive than those possessed by the Cleveland Trust Company — so extensive, indeed, as to differentiate the cases. In the present litigation, the intent underlying the creation of the trust was obviously more corporate-minded; and the entire set-up of the trust bore greater resemblance to corporate practice and procedure.”
1 later decision quote this exact passage““In the Morrissey case, supra, the Supreme Court declared that the character of the trust was determined by the trust instrument, and pointed to many attributes of a corporation which we find characteristic of the trust in the instant case.” Sherman v. Commissioner of Internal Revenue, 146 F.2d 219 , 225 (6th Cir. 1944).”
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.