Schulman v. Commissioner’s Empirical Analysis
1953
Citation profile
6
cited by 6 later decisions
January 1964
most recently cited
2 federal appellate ·
Relationships
Relies on Commissioner v. Korell · MacDonald v. Commissioner · Brennen v. Commissioner · Commissioner v. Korell · Korell 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 6 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“***»♦•* (3) Requires the exclusion from gross income of an item with respect to which tax was paid and which was erroneously excluded or omitted from the gross Income of the taxpayer for another taxable year or from the 'gross income of a related taxpayer; or”
2 later decisions 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.