Shield Co. v. Commissioner’s Empirical Analysis
1943
Citation profile
2 federal appellate ·
How this case has been cited
Cited by 32 later decisions — most recently June 1990 · most notably Charles McCandless Tile Service v. United States (1970), Miller Mfg. Co. v. Commissioner (1945)
2 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
Relies on Burnet v. Harmel · L. Schepp Co. v. Commissioner · Proctor Shop, Inc. v. Commissioner · Wagegro Corp. v. Commissioner · Reynard Corp. 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 32 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“However, that may be, respondent's determination must be deemed prima facie correct and petitioner is charged with the burden of establishing that the salaries paid were reasonable compensation for the services performed by each officer * * *.”
1 later decision quote this exact passage“the test of reasonableness is not to be applied to the aggregate salaries paid, but to the salary received by each individual. L. Schepp Co., 25 B.T.A. 419 .”
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.