Shapiro v. Commissioner’s Empirical Analysis
1963
Citation profile
2 federal appellate ·
How this case has been cited
Cited by 24 later decisions — most recently October 2013
2 federal appellate ·
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 Knetsch v. United States · Consolidated Edison Co. of New York v. United States · Burlington Truck Lines, Inc. v. United States · Eli D. Goodstein v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Eli D. Goodstein · Carl E. Weller and Emily I. Weller v. Commissioner of Internal Revenue, W. Stuart Emmons v. Commissioner of Internal Revenue
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 24 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[T]he avoidance of taxes hardly qualifies as the “production or collection of income” under the statute, either literally or by any implication that is supported by any relevant legislative history. [ 41 T.C. at 428 ].”
3 later decisions quote this exact passage · from the majority“(1) for the production or collection of income;”
1 later decision quote this exact passage · from the majoritye.g. Hart v. Commissioner
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.