Shaw v. Commissioner’s Empirical Analysis
1956
Citation profile
4 federal appellate ·
How this case has been cited
Cited by 158 later decisions — most recently April 2015 · most notably Stone v. Commissioner (1971), Roberts v. Commissioner (1974)
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 Holland v. United States · United States v. Calderon · Wichita Terminal Elevator Co. v. Commissioner · Wichita Terminal Elevator Co. v. Commissioner · William J. Drieborg and Laura D. Drieborg v. Commissioner of Internal Revenue, William J. Drieborg v. Commissioner of Internal Revenue
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 158 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“It is obvious that the job must, in some fashion, be done, for a taxpayer cannot be permitted to evade the audit, proper computation, and assessment and collection of taxes by his failure to maintain the records required by law. * * *”
1 later decision quote this exact passage“is the establishment, with reasonable certainty, of an opening net worth.”
1 later decision quote this exact passage“rigid, precise fashion of an arithmetical progression.”
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.