Commissioner of Internal Revenue v. Michael Shapiro and Rae Shapiro’s Empirical Analysis
1960
Citation profile
4 federal appellate ·
How this case has been cited
Cited by 16 later decisions — most recently May 1996
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 Commissioner of Internal Revenue v. Heininger · Bingham's Trust v. Commissioner of Internal Revenue · Kornhauser v. United States · Lykes v. United States · Acker 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 16 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(3) in connection with the determination, collection, or refund of any tax.”
2 later decisions quote this exact passage · from the majority“has been soundly rejected.In Commissioner of Internal Revenue v. Shapiro, 278 F.2d 556 , 560 (7th Cir. 1960) , the Court concluded that there is no essential difference between legal expenses arising in civil and criminal tax cases. Noting that deductions are granted freely for legal expenses arising in contesting civil tax suits, it is proper that a deduction is allowable for similar expenses in criminal suits. Both instances basically involve the”
1 later decision quote this exact passage · from the majority
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.