United States v. Shapiro’s Empirical Analysis
178 F.2d 459 · 1949
Citation profile
16 federal appellate · 2 district · 2 state decisions
How this case has been cited
Cited by 35 later decisions — most recently December 2009 · most notably Swiren v. Commissioner (1950), In Re Decker (1969)
16 federal appellate · 2 district · 2 state decisions
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. § 117 · 26 U.S.C. § 23
Relies on Commissioner v. Whitney · Commissioner of Internal Revenue v. Shapiro · Thornley v. Commissioners of Internal Revenue · Guinness v. United States · Humphrey v. Commissioner
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 35 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“contrary to the overwhelming weight of authority.”
5 later decisions quote this exact passage · from the majority“the sale of a capital asset resulting in a long-term capital gain.”
2 later decisions quote this exact passage · from the majority“It is now the overwhelming weight of authority and the law of this circuit that an interest in a partnership is a capital asset. 2 The interest of John Snow in the partnership (as contrasted with partnership earnings) was held for more than six months and therefore qualifies for capital gains treatment under Section 117 of the Internal Revenue Code. [Footnote 2 omitted.]”
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.