Shedd v. Commissioner’s Empirical Analysis
1954
Citation profile
4 federal appellate ·
How this case has been cited
Cited by 23 later decisions — most recently January 1990
4 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 New Colonial Ice Co. v. Helvering · Tiger v. Western Investment Co. · Great Northern Ry Co v. United States · United States v. Freeman · Sioux Tribe of Indians v. United States
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 23 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“This subparagraph shall be applicable only if, under the terms of the trust, such power in the surviving spouse to appoint the corpus, whether exercisable by will or during life, is exercisable by such spouse alone and in all events.”
1 later decision quote this exact passage“For the purpose of the tax the value of the net estate shall be determined, in the case of a citizen or resident of the United States by deducting from the value of the gross estate - * * *”
1 later decision quote this exact passage“to appoint the entire corpus * * *, and with no power in any other person to appoint any part of the corpus to any person other than the surviving spouse * * *”
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.