Sheldon v. Commissioner’s Empirical Analysis
1956
Citation profile
How this case has been cited
Cited by 6 later decisions — most recently September 1981
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 United States v. Wells · Allen v. Trust Co. · City Bank Farmers Trust Co. v. McGowan · Colorado Nat Bank of Denver v. Commissioner of Internal Revenue · Johnson 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.
“'recommended specifically that she make a gift for the benefit of her daughter which we estimated would save for the family between herself and her daughter over $7,900 a year in income tax.'”
1 later decision quote this exact passage“fair to infer she obtained her motivation from that cause.”
1 later decision quote this exact passage“'recommended some plans to reduce her income tax'”
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.