Singer v. Shaughnessy’s Empirical Analysis
198 F.2d 178 · 1952
Citation profile
13 federal appellate · 1 district ·
How this case has been cited
Cited by 29 later decisions — most recently February 1985 · most notably Rowen v. Commissioner of Internal Revenue (1954), United States v. Olive M. Neel, of the Estate of Alfred C. Neel, Deceased (1956)
13 federal appellate · 1 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
Applies 26 U.S.C. § 811
Relies on Commissioner of Internal Revenue v. Culbertson · Bull v. United States · United States v. Wells · Fernandez v. Wiener · Weizer v. Commissioner
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.