Sheets v. Commissioner’s Empirical Analysis
1936
Citation profile
1 federal appellate ·
Relationships
Relies on Marrow v. Moskowitz · In Re the Estate of Porianda · In Re Estate of Reynolds · Worcester County National Bank v. Commissioner of Corporations & Taxation · State Street Trust Co. v. Treasurer & Receiver General
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 7 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“bona fide sale for an adequate and full consideration in money or money's worth.”
1 later decision quote this exact passage“for less than an adequate and full consideration in money or money's worth.”
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.