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← 39 BTA 38 - Shepherd v. Commissioner

Shepherd v. Commissioner’s Empirical Analysis

1939

Citation profile

14
cited by 14 later decisions
November 1958
most recently cited

1 federal appellate ·

How this case has been cited

Cited by 14 later decisions — most recently November 1958

1 federal appellate ·

120193919401950decided

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 Blair v. Commissioner · Tyler v. United States · City Bank Farmers Trust Co. v. Schnader · Warburton v. White · Ex parte Lee

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 14 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

  1. “* * * The Board, like the Federal courts, is bound by decisions of the state courts in regard to property rights and the effect of conveyances executed within the state relating to property situated therein. The decision of a state court, until reversed or overruled, establishes the law of that state respecting the distribution of trust property within its jurisdiction and the rights of beneficiaries to that property. * * *”
    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.