Sheldon v. Commissioner’s Empirical Analysis
1961
Citation profile
1
cited by 1 later decisions
July 1967
most recently cited
1 district ·
Relationships
Applies 26 U.S.C. § 166
Relies on Eckert v. Burnet · Moorman v. Commissioner · Silverman v. Commissioner · Bihlmaier v. Commissioner · Duncan 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 1 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““The deductibility of the expenses of a wife in attending her husband’s business meeting or convention requires a finding that she performed services necessary to the husband’s trade or business, and not merely helpful thereto.””
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.