Shaw v. Commissioner’s Empirical Analysis
1930
Citation profile
16
cited by 16 later decisions
November 1943
most recently cited
Relationships
Relies on Bowers v. New York & Albany Lighterage Co. · Russell v. United States · Costanzo v. Commissioner · National Bank of Commerce v. Commissioner · Barron-Anderson Co. 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 16 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(a) The amounts of the following liabilities shall, except as hereinafter in this section provided, be assessed, collected, and paid in the same manner and subject to the same provisions and limitations as in the case of a deficiency in tax imposed by this title * * *. (b) The period of limitation for assessment of any such liability of a transferee * * * shall be as follows: (1) Within one year after the expiration of the period of limitations for assessment against the taxpayer; or (2) If the period of limitation for assessment against the executor expired before the enactment of this Act but assessment against the taxpayer was made within such period, then within six years after the making of such assessment against the executor, but in no case later than one year after the enactment of this Act.”
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.