Schuster v. Commissioner’s Empirical Analysis
1959
Citation profile
2 federal appellate ·
How this case has been cited
Cited by 72 later decisions — most recently September 2020 · most notably Schuster v. Commissioner (1962), Boulez v. Commissioner (1981)
2 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 Automobile Club of Mich. v. Commissioner · Helvering v. City Bank Farmers Trust Co. · Couzens v. Commissioner · Alleghany Corp. v. Breswick & Co. · Old Farmers Oil Co. 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 72 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(1) Transferees. — The liability, at law or in equity, of a transferee of property of a decedent, in respect of the tax (including interest, additional amounts, and additions to the tax provided by law) imposed by this subchapter.”
1 later decision quote this exact passage“transferee * * * within one year after the expiration of the period of limitation for assessment against the executor,”
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.