Shellabarger v. Commissioner’s Empirical Analysis
38 F.2d 566 · 1930
Citation profile
16 federal appellate · 1 district ·
How this case has been cited
Cited by 22 later decisions — most recently August 1972
16 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 Barnes v. Alexander · Eva Ingersoll v. Joseph a Coram a H · O'Malley-Keyes v. Eaton · Young v. Gnichtel
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 22 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““ * * * where the beneficiary of a trust assigns an interest in the income therefrom, the grantee who received the income pursuant to the agreement, and not the grantor, is liable for the federal income tax thereon.””
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.