Shea v. Commissioner’s Empirical Analysis
1961
Citation profile
7 federal appellate · 1 district ·
How this case has been cited
Cited by 30 later decisions — most recently June 2010 · most notably Santa Anita Consol., Inc. v. Commissioner (1968), Perry v. Commissioner (1966)
7 federal appellate · 1 district ·
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 Putnam v. Commissioner · Lloyd-Smith v. Commissioner · Lloyd-Smith v. Commissioner · Ferguson v. Commissioner · Goldman v. United States
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.