Shepherd v. United States’s Empirical Analysis
231 F.2d 445 · 1956
Citation profile
11
cited by 11 later decisions
March 1978
most recently cited
7 federal appellate ·
How this case has been cited
Cited by 11 later decisions — most recently March 1978
7 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
Applies 26 U.S.C. § 117
Relies on Haas v. Palace Hotel Co. · Rubino v. Commissioner
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.