Shellito v. Commissioner’s Empirical Analysis
2011
Citation profile
Relationships
Applies 26 U.S.C. § 105 · 26 U.S.C. § 106 · 26 U.S.C. § 162 · 26 U.S.C. § 6662 · 26 U.S.C. § 7491
Relies on Nationwide Mutual Insurance v. Darden · Frank Lyon Co. v. United States · Clackamas Gastroenterology Associates, P. C. v. Wells · Wheeler v. Commissioner · Yosha 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 1 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Whether the form over substance, economic substance, or similar doctrines apply, is a mixed question of fact and law; but the ultimate determination that such a doctrine applies is a matter of law which we review de novo.”
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.