Sharp v. Commissioner’s Empirical Analysis
1961
Citation profile
How this case has been cited
Cited by 12 later decisions — most recently October 2015
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
Applies 26 U.S.C. § 291
Relies on Commissioner v. Stern · Mitchell v. Myrtle Grove Packing Co. · Gobins v. Comm'r · Meyers v. Commissioner · Bartmer Automatic Self Service Laundry, Inc. 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 12 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“all reasonable efforts were made to collect the tax liability from the transferor before proceeding against the transferee.”
3 later decisions quote this exact passage“[A] person is insolvent when the present fair salable value of his assets is less than the amount that will be required to pay his probable liability on his existing debts as they become absolute and matured.”
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.